# The Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999, Article 23: Application of section 120


Section 120 (accounts and audit) shall not apply in relation to any account relating only to a period ending before 1st April 2000.

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Source: https://www.legislation.gov.uk/uksi/1999/441/article/23 (the official version)
Page: https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-finance-order-1999/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.