Point in time view as at 07/04/2020.
There are currently no known outstanding effects for the Public Finance and Accountability (Scotland) Act 2000, Section 26A.
(1)Audit Scotland may carry out data matching exercises or arrange for them to be carried out on its behalf.
(2)A data matching exercise is an exercise involving the comparison of sets of data to determine how far they match (including the identification of any patterns and trends).
(3)The power in subsection (1) may be exercised for one or more of the following purposes—
(a)assisting in the prevention and detection of fraud,
(b)assisting in the prevention and detection of crime (other than fraud),
(c)assisting in the apprehension and prosecution of offenders.
(4)A data matching exercise may not be used for the sole purpose of identifying patterns and trends in a person's characteristics or behaviour which suggest the person is likely to commit fraud in the future.]
Textual Amendments
F1Pt. 2A (ss. 26A-26G) inserted (6.10.2010) by Criminal Justice and Licensing (Scotland) Act 2010 (asp 13), ss. 97(3), 206(1); S.S.I. 2010/339, art. 2
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