# Local Government Finance Act 1992, Paragraph 6

Extent: S

(1) In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993-94 and each subsequent financial year, an account (to be called a non-domestic rating account).
(2) The Scottish Ministers shall send each account kept by them in accordance with sub-paragraph (1) to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/12/paragraph/6 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-12/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.