11.—(1) Without prejudice to the generality of section 96(1) (accounts) of the Local Government (Scotland) Act 1973(1), a local authority must keep accounts and records of all transactions under this Order.
(2) Accounts and records of any transaction kept by a local authority under paragraph (1) must not be disposed of until a period of at least 6 years, beginning with the end of the financial year in which the transaction occurred, has elapsed.
(3) Scottish Water, or any person duly authorised by it, has the right to inspect any accounts and records kept under paragraph (1) by a local authority at such times as may be agreed between Scottish Water and the local authority, and Scottish Water is entitled to receive such copies of those accounts and records as it may reasonably require.
1973 c.65, to which there are amendments not relevant to this Order.