13(1)The Secretary of State—
(a)shall keep, or prepare, any accounts which (but for this Act) would have been required by section 98 of the [1977 c. 49.] National Health Service Act 1977 (accounts and audit) to be kept, or prepared and transmitted, by a Regional Health Authority, and
(b)may do any other thing which appears appropriate in connection with the winding up of the affairs of a Regional Health Authority.
(2)The Secretary of State—
(a)shall by order provide that any accounts which (but for this Act) would have been required by that section to be kept, or prepared and transmitted, by a District Health Authority or Family Health Services Authority shall be kept, or prepared and transmitted, by a specified Health Authority, and
(b)may by order provide that any other thing which appears appropriate in connection with the winding up of the affairs of a specified District Health Authority or Family Health Services Authority shall be done by a specified Health Authority.
(3)An order made under sub-paragraph (2) may provide that the Health Authority keeping, or preparing and transmitting, accounts or doing any other thing shall be assisted by any other specified Health Authority.
(4)The provisions of subsection (1) of section 98 of the [1977 c. 49.] National Health Service Act 1977 relating to audit and examination shall apply in relation to accounts kept under or by virtue of this paragraph and related records and reports.
(5)Subsection (2B)(c) of that section shall apply, in relation to accounts of the members of a fund-holding practice in respect of the financial year ending with 31st March 1996, as if the reference to the relevant Health Authority were a reference to the Health Authority specified by virtue of sub-paragraph (2)(a) of this paragraph in relation to the Family Health Services Authority which was the relevant Family Health Services Authority in relation to the members in that financial year.
(6)Subsection (4) of that section shall apply in relation to accounts relating to Regional Health Authorities, District Health Authorities and Family Health Services Authorities in respect of the financial year ending with 31st March 1996.