Environment Act 1995 (c. 25)
This section has no associated Explanatory Notes
13(1)The Environment Act 1995 is amended as follows.
(2)Section 46 (audit of new Agencies) ceases to have effect so far as relating to the Scottish Environment Protection Agency.
(3)After that section insert—
“46AAudit: SEPA
(1)SEPA shall send the statement of accounts for each accounting year to the Scottish Ministers by such time as they may direct.
(2)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.
(3)In this section, “accounting year” has the same meaning as in section 45 above.”