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Changes over time for: Section 26A


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 07/04/2020.
Changes to legislation:
There are currently no known outstanding effects for the Public Finance and Accountability (Scotland) Act 2000, Section 26A.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[26APower to carry out data matching exercisesS
This section has no associated Explanatory Notes
(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.]
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