- Latest available (Revised)
- Original (As enacted)
Education (Scotland) Act 1980
You are here:
- UK Public General Acts
- 1980 c. 44
- Part VI
- Section 111
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Section 111
Alternative versions:
Changes to legislation:
Education (Scotland) Act 1980, Section 111 is up to date with all changes known to be in force on or before 29 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 48A(5)(a) (I) words repealed by 2000 asp 6 Sch. 3
- s. 53(3)(b)(i)-(iia) repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 53(3)(b)(iii) words repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 53ZA inserted by 2016 asp 8 s. 22(3)
- s. 54A inserted by 2016 asp 8 s. 23
- s. 98DA inserted by 2016 asp 8 s. 28(2)
- s. 99(1A)(g)(ii) word substituted by 2020 asp 13 sch. 5 para. 8(3)
- s. 99(1A)(h)(ii) word substituted by 2020 asp 13 sch. 5 para. 8(3)
111 Accounts and audit of educational endowments.S
(1)It shall be the duty of the governing body of every educational endowment administered under a scheme made by the Court of Session which provides for the audit of the accounts of that endowment F1, or administered under a provisional order made under the Act of 1878, or under a scheme made under the Act of 1882, the Acts of 1928 to 1935, Part VI of the Act of 1946, Part VI of the Act of 1962 or under this Part of this Act, other than any such endowment to which section 106(1) of the M1Local Government (Scotland) Act 1973, applies, to comply with the following provisions of this section.
(2)The governing body of every endowment to which this section applies shall keep proper accounts and other records in relation to the functioning of that body, and shall prepare in respect of each financial year a statement of account F1
(3)The accounts of every endowment to which this section applies shall be audited each year by an auditor appointed by the governing body F1; [F2and no person shall be appointed auditor as aforesaid unless he is eligible for appointment as a [F3statutory auditor under Part 42 of the Companies Act 2006].]
(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(6)[F5The governing body of each endowment to which this section applies shall make the audited accounts of that endowment] available for public inspection at all reasonable times.
(7)Any provision in a governing instrument referred to in subsection (1) above prescribing the financial year of an endowment shall remain in operation notwithstanding the repeal by the Act of 1962 of section 11(2) of the M2Education (Scotland) Act 1956.
Textual Amendments
F1Words repealed by Education (Scotland) Act 1981 (c. 58), Sch. 9
F2S. 111(3): by S.I. 1991/1997, reg. 2, Sch. para.36 (with reg. 4) it is provided that words shall be substituted (01.10.1991) for the words from 'and no person shall be eligible' to the end
F3Words in s. 111(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(u) (with arts. 6, 11, 12)
F4S. 111(4)(5) repealed by Education (Scotland) Act 1981 (c. 58), Sch. 9
F5Words substituted by Education (Scotland) Act 1981 (c. 58), Sch. 6 para. 10(b), Sch. 8
Marginal Citations
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThis Section only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.