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(1)The Board must prepare and publish a statement of—
(a)the principles to which it will have regard, and
(b)the procedures which it will adopt,
in exercising its functions under sections 12(1) and 14(1).
(2)The Board may at any time revise the statement under subsection (1) and, if it decides to do so, must publish the statement as revised.
(3)In preparing or revising the statement under subsection (1) the Board must consult—
(a)the Scottish Ministers,
(b)the Welsh Ministers,
(c)the Department of Finance and Personnel for Northern Ireland, and
(d)such other persons as it thinks fit.
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