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National Health Service and Community Care Act 1990

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Changes to legislation:

National Health Service and Community Care Act 1990, SCHEDULE 7 is up to date with all changes known to be in force on or before 26 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

  • s. 4A(1)(c) and word added by S.I. 2006/1056 Sch. para. 5(a)(ii) (This amendment comes into force on the day on which 2005 asp 13, s. 20 comes into force, see art. 1(2)(b))

Section 36.

SCHEDULE 7S Amendments relating to Audit of Accounts of Scottish Health Service Bodies

The Local Government (Scotland) Act 1973S

1SPart VII of the M1Local Government (Scotland) Act 1973 (finance) shall be amended in accordance with paragraphs 2 to 13 below.

Commencement Information

I1Sch. 7 para. 1 wholly in force; Sch. 7 para. 1 not in force at Royal Assent, see s. 67(2); Sch. 7 para. 1 in force for certain purposes at 24.10.1994 and 1.12.1994 and 1.4.1995 so far as not already in force by S.I. 1994/2658, arts. 2, 3, 4

Marginal Citations

F12S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

3(1)Section 97 (establishment of Commission for Local Authority Accounts in Scotland) shall be amended as follows.S

(2)In subsection (1)—

(a)for the words “Commission for Local Authority Accounts in Scotland” there shall be substituted “Accounts Commission for Scotland”;

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I2Sch. 7 para. 3 wholly in force; Sch. 7 para. 3 not in force at Royal Assent see s.67(2); Sch. 7 para. 3 in force for certain purposes at 24.10.1994 and 1.12.1994 and and 1.4.1995 so far as not already in force by S.I. 1994/2658, arts. 2, 3, 4

F34S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F56S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

7(1)Section 100 (auditor’s right of access to documents) shall be amended as follows.S

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

“(1A)In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.”

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F78S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F89S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F910S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1011S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1112S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

13SIn Schedule 8 (provisions as to the Commission), for the words “Commission for Local Authority Accounts in Scotland” in both places where they occur there shall be substituted “Accounts Commission for Scotland”.

The National Health Service (Scotland) Act 1978S

14(1)Section 86 of the M2National Health Service (Scotland) Act 1978 (keeping and audit of accounts of certain Scottish health bodies) shall be amended as follows.S

(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.

Marginal Citations

General amendmentS

15SWithout prejudice to any express amendment made by this Act, for any reference in any enactment (including an enactment comprised in subordinate legislation) to the Commission for Local Authority Accounts in Scotland there shall be substituted a reference to the Accounts Commission for Scotland.

Yn ôl i’r brig

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