9.—(1) In respect of each joint board, the accounting authority mentioned in column 2 of the Tables in the Schedule corresponding to that joint board is, in relation to any period ending before 1st April 2013, entitled to make any claim and receive any sums which would have fallen to be made and received by the joint board after that date.
(2) Where an accounting authority receives any such sums it must transfer them—
(a)where the joint board in question was a joint police board, to the Scottish Police Authority; or
(b)where the joint board in question was a joint fire and rescue board, to the Scottish Fire and Rescue Service.