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The National Health Service (Fund-Holding Practices Audit) (Scotland) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 2469 (S. 161)
- Regulation 2
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2. Where the accounts relating to the allotted sum paid to members of a fund-holding practice in respect of a financial year have been prepared in accordance with section 86(1A) of the National Health Service (Scotland) Act 1978, and have subsequently been summarised in the annual accounts of the relevant Health Board for the same financial year, the requirements for audit in terms of section 86(1A)(a) will not apply.
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