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Link to original content: http://www.legislation.gov.uk/ukpga/1990/19/schedule/7/crossheading/the-national-health-service-scotland-act-1978/data.akn

1978 c. 29.

http://www.legislation.gov.uk/ukpga/1990/19/schedule/7/crossheading/the-national-health-service-scotland-act-1978National Health Service and Community Care Act 1990An Act to make further provision about health authorities and other bodies constituted in accordance with the National Health Service Act 1977; to provide for the establishment of National Health Service trusts; to make further provision about the financing of the practices of medical practitioners; to amend Part VII of the Local Government (Scotland) Act 1973 and Part III of the Local Government Finance Act 1982; to amend the National Health Service Act 1977 and the National Health Service (Scotland) Act 1978; to amend Part VIII of the Mental Health (Scotland) Act 1984; to make further provision concerning the provision of accommodation and other welfare services by local authorities and the powers of the Secretary of State as respects the social services functions of such authorities; to make provision for and in connection with the establishment of a Clinical Standards Advisory Group; to repeal the Health Services Act 1976; and for connected purposes.1990-06-29texttext/xmlenStatute Law Database2022-09-29Expert Participation2022-07-01 SCHEDULESSCHEDULE 7 Amendments relating to Audit of Accounts of Scottish Health Service Bodies The National Health Service (Scotland) Act 1978141

Section 86 of the National Health Service (Scotland) Act 1978 (keeping and audit of accounts of certain Scottish health bodies) shall be amended as follows.

2

In subsections (1) and (1A), for the words “by auditors appointed by the Secretary of State” there shall be substituted “in accordance with Part VII of the Local Government (Scotland) Act 1973 by auditors appointed by the Accounts Commission for Scotland”.

3

After subsection (1B) there shall be inserted the following subsection—

1C

In such circumstances and to such extent as regulations made by the Secretary of State so provide, the requirement in subsection (1A)(a) to have accounts audited shall not apply to the accounts for any year of a recognised fund-holding practice if those accounts are submitted to a Health Board and summarised in the Board’s accounts.

4

Subsection (2) shall cease to have effect.