http://www.legislation.gov.uk/ukpga/1973/65/section/106/1991-02-01Local Government (Scotland) Act 1973An Act to make provision with respect to local government and the functions of local authorities in Scotland; to amend Part II of the Transport Act 1968; and for connected purposes.1984-01-01texttext/xmlenStatute Law Database2024-07-241991-02-01Local Government (Scotland) Act 1973Sch. 7 para. 7(3)Local Government and Housing Act 1989Sch. 11 para. 36s. 195(2)Part VII Finance Accounts and audit Application of ss. 93 to 105 to bodies other than local authorities and to officers. <CommentaryRef Ref="c9678041"/>1061The foregoing provisions of this Part of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply with respect to the following bodies, that is to say—aany committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities;bthe trustees for any charity, foundation, mortification, or other purpose, where a local authority, or some members of such an authority as such, are the sole trustees for such charity, foundation, mortification or other purpose;cany water development board within the meaning of the Water (Scotland) Act 1980;as they apply with respect to a local authority; and any provision contained in any enactment with respect to such a committee, joint committee or joint board, or in any trust deed or other instrument regulating any such charity, foundation, mortification or other purpose as aforesaid, shall, so far as inconsistent herewith, cease to have effect:Provided that this subsection shall not have effect in relation to a water development board within the meaning of the said Act of 1967 until 16th May 1975.2Where an officer of a body whose accounts are required to be audited in accordance with this Part of this Act receives any money or other property on behalf of that body, or receives any money or other property for which he ought to account to that body, the accounts of that officer shall be audited by the auditor of the accounts of the body, and sections 96 to 105 of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply accordingly to those accounts and that audit.3In the application of subsection (2) above to an officer of a health service body, for the words from “96” to “section 105” there shall be substituted “97 to 104A.”Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)S. 106 excluded by Local Government and Housing Act 1989 (c.42, SIF 81:1, 2), s. 11(1)(4)The “said Act of 1967” means Water (Scotland) Act 1967 (c. 78)1980 c. 45. Word substituted by Water (Scotland) Act 1980 (c. 45), Sch. 10 Pt. IIS. 106(3) added (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 67(2), Sch. 7 para. 12
