# The National Health Service (Fund-Holding Practices Audit) (Scotland) Regulations 1997

S.I. 1997/2469 · made 13 October 1997

These Regulations remove the requirement to have the accounts of fund-holding practices audited by the Accounts Commission for Scotland provided that such accounts are submitted to the relevant Health Board and summarised in the Board’s accounts.

Made under: National Health Service (Scotland) Act 1978 (Section 86, Section 105, Section 108)

## Introductory text

NATIONAL HEALTH SERVICE, SCOTLAND
Made 13th October 1997
Laid before Parliament 17th October 1997
Coming into force 7th November 1997
The Secretary of State, in exercise of the powers conferred on him by sections 86(1C), 105(7) and 108(1) of the National Health Service (Scotland) Act 1978, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

## 1 

These Regulations may be cited as the National Health Service (Fund-Holding Practices Audit) (Scotland) Regulations 1997 and shall come into force on 7th November 1997.

## 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.

## Signature

Sam Galbraith
Minister for Health, Scottish Office
St Andrew’s House,
Edinburgh
13th October 1997

## Explanatory note

(This note is not part of the Regulations)
These Regulations remove the requirement to have the accounts of fund-holding practices audited by the Accounts Commission for Scotland provided that such accounts are submitted to the relevant Health Board and summarised in the Board’s accounts.

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Source: https://www.legislation.gov.uk/uksi/1997/2469 (the official version)
Page: https://openlegislation.uk/national-health-service-fund-holding-practices-audit-scotland-regulations-1997
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.