{
  "url": "https://openlegislation.uk/national-library-of-scotland-act-2012/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/national-library-of-scotland-act-2012/schedule-1/paragraph-12.json",
  "legislation": "asp/2012/3",
  "legislation_title": "National Library of Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/national-library-of-scotland-act-2012",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) NLS must—\n(a) keep proper accounts and accounting records,\n(b) prepare in respect of each financial year a statement of accounts, and\n(c) send a copy of the statement to the Scottish Ministers.\n(2) NLS must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).\n(3) NLS must send the statement of accounts to the Auditor General for Scotland for auditing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 12 in force at 1.2.2013 by S.S.I. 2013/1, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2012/3/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-29T20:14:52.294042+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."
}