{
  "url": "https://openlegislation.uk/crofters-scotland-act-1993/schedule-1/paragraph-19",
  "json_url": "https://openlegislation.uk/crofters-scotland-act-1993/schedule-1/paragraph-19.json",
  "legislation": "ukpga/1993/44",
  "legislation_title": "Crofters (Scotland) Act 1993",
  "legislation_url": "https://openlegislation.uk/crofters-scotland-act-1993",
  "path": "schedule/1/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) The Commission must—\n(a) keep proper accounts and accounting records;\n(b) prepare in respect of each financial year a statement of accounts.\n(2) The Commission must send the statement of accounts to the Scottish Ministers by such date as Ministers may direct.\n(3) The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in sub-paragraph (1).\n(4) The Scottish Ministers must, as soon as reasonably practicable after receiving a statement of accounts from the Commission—\n(a) send them to the Auditor General for Scotland for auditing; and\n(b) lay the audited statement before the Scottish Parliament.\n(5) The Commission must make their audited statement of accounts available so that they may be inspected by any person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 substituted (1.10.2011 for specified purposes, 1.4.2012 in force in so far as not already in force) by Crofting Reform (Scotland) Act 2010 (asp 14), s. 57(2), sch. 1 (with s. 57(4)); S.S.I. 2011/334, art. 3, sch. Pt. 1 (with arts. 4 5(1) 8); S.S.I. 2011/334, art. 3, sch. Pt. 2 (with arts. 4 5(3))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "substituted for sch. 1 para. 3(3)",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "word inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "repealed",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "repealed",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asp/2026/17",
      "affecting_title": "Crofting and Scottish Land Court Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/44/schedule/1/paragraph/19",
    "retrieved_at": "2026-10-29T09:34:40.915736+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}