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20(1)The Scottish Ministers may direct SCRA to give them accounts or other information specified in the direction relating to SCRA’s property and activities or proposed activities.
(2)SCRA must—
(a)give the Scottish Ministers accounts or any other information that it is directed to give under sub-paragraph (1),
(b)give the Scottish Ministers facilities for the verification of the information given,
(c)permit any person authorised by the Scottish Ministers to inspect and make copies of accounts and any other documents of SCRA for the purposes of verifying the information given, and
(d)give the person an explanation, reasonably required by the person, of anything that the person is entitled to inspect.
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