Scotland Act 1998

120 Accounts and audit. U.K.

A provision of a pre-commencement enactment which—

(a) requires any account to be examined, certified and reported on by, or to be open to the inspection of, the Comptroller and Auditor General, or

(b) requires him to have access to any other document for carrying out any such examination,

shall have effect in relation to any Scottish functions (within the meaning of section 119) as if the references to the Comptroller and Auditor General were to the Auditor General for Scotland.

Modifications etc. (not altering text)

C1 S. 120 applied (1.7.1999) by S.I. 1999/1747, arts. 1, 4; S.I. 1998/3178, art. 3

S. 120 modified (15.12.1999) by S.I. 1999/3321, art. 3(2)(b)

S. 120 applied (with modifications) (1.7.1999) by S.I. 1999/1750, arts. 1(1), 6(2)(b), Sch. 5; S.I. 1998/3178, art. 3

S. 120 excluded (1.4.1999) (temp. until 1.4.2000) by S.I. 1999/441, arts. 1(5), 23

Ss. 119-121 applied (16.6.2000) by S.I. 2000/1563, art. 7(2) (with art. 9)

Ss. 118-121 applied (14.12.2000) by S.I. 2000/3251, art. 3 (with art. 4)

Ss. 119-121 applied (15.12.2000) by S.I. 2000/3253, art. 5(2) (with art. 6)

C2 S. 120 applied (with modifications) (28.3.2003) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2003 (S.I. 2003/415), arts. 1(1), 4(2)(3) (with art. 5)