F12 Directions under s. 1.E+W+S

(1)A direction under section 1 above requiring the publication of information shall—

(a)identify the financial year or years [F2or other periods] in relation to which the information is to be published;

(b)specify or describe the activities to which the information is to relate; and

(c)make provision as to the matters to be contained in the information and as to the form in which it is to be published.

(2)A direction under section 1 above—

(a)may be given so as to apply either to all the relevant bodies with which the Commission giving the direction is concerned or to all such bodies as are of a description specified in the direction; and

(b)may be varied or revoked by any subsequent direction under that section.

(3)Before giving a direction under section 1 above which imposes a new requirement on any relevant body as to the publication of any information the Audit Commission or Scottish Accounts Commission shall consult such associations of relevant bodies and such other persons as it thinks fit.

(4)A direction under section 1 above imposing a new requirement on any relevant body as to the publication of any information shall not be given any later than the 31st December in the financial year which precedes that in relation to which the information is to be published [F3or, where another period has, under section 1(1) above, been specified in the direction, than such date as is there specified for the purposes of this subsection.]

(5)Where the Audit Commission or the Scottish Accounts Commission gives a direction under section 1 above, it shall—

(a)publish the direction in such manner as it considers appropriate for bringing it to the attention of members of the public; and

(b)send a copy of the direction to every relevant body on whom duties are imposed by virtue of the direction.

(6)References in this section to the imposition of a new requirement on a relevant body as to the publication of information are references to—

(a)the imposition of any requirement by the first direction under section 1 above to apply to that body; or

(b)any subsequent extension of, or addition to, either—

(i)the matters to be contained in the information which that body are required to publish in relation to any financial year in pursuance of directions under section 1 above; or

(ii)the activities to which any such information is to relate.