{
  "url": "https://openlegislation.uk/transport-scotland-act-2005/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/transport-scotland-act-2005/schedule-2/paragraph-2.json",
  "legislation": "asp/2005/12",
  "legislation_title": "Transport (Scotland) Act 2005",
  "legislation_url": "https://openlegislation.uk/transport-scotland-act-2005",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The Commissioner shall—\n(a) prepare, for each financial year and in accordance with directions given by the Scottish Ministers, an account of the Commissioner's income and expenditure; and\n(b) send the account, by such time as the Scottish Ministers may direct, to the Auditor General for Scotland for auditing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 2 in force at 10.10.2005 by S.S.I. 2005/454, art. 2, Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2005/12/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T20:16:23.162086+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."
}