Preparation of accounts and reportsS
2(1)The requirement imposed on—S
(a)the Council by paragraphs 20 and 21 of Schedule 6 to the M1Environmental Protection Act 1990; and
(b)the Commission by section 71 of the M2Countryside (Scotland) Act 1967,
to prepare accounts and a report shall become, with effect from the appointed day, a requirement imposed on SNH.
(2)Where the appointed day is a date other than 31st March, the requirement—
(a)as regards the accounts and report of the Council; and
(b)as regards the accounts of the Commission,
shall relate to the preparation of accounts and a report or, as the case may be, accounts for the period beginning with 1st April immediately preceding the appointed day and ending on that day, and for the reference in the said paragraph 21 and section 71 to 30th November there may be substituted such other date as the Secretary of State may, in the order appointing the appointed day, determine.
(3)Where the appointed day is a date other than 31st December, the requirement as regards the report of the Commission shall relate to the preparation of the report for the period beginning with 1st January immediately preceding the appointed day and ending on that day.
Commencement Information
I1Sch. 4 para. 2 wholly in force at 27.11.1991 see s. 28(2) and S.I. 1991/2633, art. 3, Sch.
Marginal Citations