Paragraph 18 F1

Scotland

(1)

It shall be the duty of the board to keep proper accounts and other records.

(2)

The accounts shall be prepared F2. . . in respect of each financial year in such manner as the F3Scottish Ministers may direct and the accounts shall be submitted to the F4Scottish Ministers by such time as they may direct.

F5(2A)

The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.

(3)

The financial year of the board shall be from 1st April to 31st March.

(4)

The Secretary of State may by order provide that the board shall have a different financial year, and an order under this sub-paragraph may make such consequential provision as appears to the Secretary of State to be necessary or expedient.

Annotations

Textual amendments

F1: Sch. 2 para. 18 wholly in force at 16.5.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 1.
F2: Words in Sch. 2 para. 18(2) repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(i); S.S.I. 2000/10, art. 2(3)
F3: Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(ii); S.S.I. 2000/10, art. 2(3)
F4: Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(iii); S.S.I. 2000/10, art. 2(3)
F5: Sch. 2 para. 18(2A) inserted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(b); S.S.I. 2000/10, art. 2(3)

Notes on Schedule 2

Textual amendments

F1: Sch. 2 wholly in force at 16.5.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 1.