Natural Heritage (Scotland) Act 1991

2 (1) The requirement imposed on—

(a) the Council by paragraphs 20 and 21 of Schedule 6 to the [1990 c. 43.] Environmental Protection Act 1990; and

(b) the Commission by section 71 of the [1967 c. 86.] Countryside (Scotland) Act 1967,

to prepare accounts and a report shall become, with effect from the appointed day, a requirement imposed on SNH.

(2) Where the appointed day is a date other than 31st March, the requirement—

(a) as regards the accounts and report of the Council; and

(b) as regards the accounts of the Commission,

shall relate to the preparation of accounts and a report or, as the case may be, accounts for the period beginning with 1st April immediately preceding the appointed day and ending on that day, and for the reference in the said paragraph 21 and section 71 to 30th November there may be substituted such other date as the Secretary of State may, in the order appointing the appointed day, determine.

(3) Where the appointed day is a date other than 31st December, the requirement as regards the report of the Commission shall relate to the preparation of the report for the period beginning with 1st January immediately preceding the appointed day and ending on that day.