121.This section places various requirements on the SCS in relation to business planning and gives a role to the Scottish Ministers in relation to the form and approval of such plans. The first plan will cover the period from the date the new SCS comes into being until a date to be specified by order. Thereafter plans will be for three year periods, or for such other period as the Scottish Ministers determine by order. Subsection (4)(b) provides for publication of the approved plan (such publication could be on the SCS website).