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Legal Aid (Scotland) Act 1986

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Legal Aid (Scotland) Act 1986, Section 5 is up to date with all changes known to be in force on or before 12 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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5 Accounts and audit.S

(1)The Board shall keep separate accounts with respect to—

(a)the Fund; and

(b)the receipts and expenditure of the Board which do not relate to the Fund,

and shall prepare in respect of each financial year a statement of accounts.

(2)The accounts shall be kept and the statement of accounts shall be prepared in such form as the Secretary of State may, F1. . . direct.

[F2(2A)The Board shall send the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.

(2B)The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.]

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)The Secretary of State shall lay before each House of Parliament a copy of every—

(a)annual report of the Board under section 3(3) of this Act;

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)In this section “financial year” means the period beginning with the commencement of this section and ending with 31st March next following and each subsequent period of 12 months ending with 31st March in each year.

Textual Amendments

F1Words in s. 5 repealed (1.7.1999) by S.I. 1999/1820, arts. 1(2)(3), 4, Sch. 2 Pt I para. 86(3).

F2S. 5(2A)(2B) inserted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 6(2); S.S.I. 2000/10, art. 2(3)

F3S. 5(3)-(6) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 6(3); S.S.I. 2000/10, art. 2(3)

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