Regulation 16 Inspection of register by others

For the purposes of section 20(2)(d) of the Act (prescribed persons entitled to inspect the register to such extent and for such purposes as may be prescribed), any person who is an auditor within the meaning of section 97(6) of the Local Government (Scotland) Act 1973^f1 shall be entitled to inspect the register for the purpose of, or in connection with, the conducting of an audit of the accounts of a local authority or any other functions under Part VII of that Act.