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Scottish Crown Estate Act 2019
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36End of management
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(1)Where a person ceases to be a manager during a financial year, the person must, no later than 3 months after the day on which the person ceases to be a manager—
(a)prepare its report under section 26(1) and its statement of accounts under section 34 for that year, and
(b)(other than where the person is the Scottish Ministers) send a copy of the report and of the statement to the Scottish Ministers (and sections 26(7) and 34(4) do not apply).
(2)Subsection (3) applies where—
(a)a person who is the manager of a Scottish Crown Estate asset transfers ownership of the asset, and
(b)as a result, the person no longer manages any Scottish Crown Estate assets.
(3)The person—
(a)is to be treated for the purposes of this Part as if the person were a manager, and has all of the powers and duties applying to a manager under this Part, for so long as the person holds any money or investments forming part of the Scottish Crown Estate,
(b)is to be treated as ceasing to be a manager when the person no longer holds any such money or investments.
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