Freedom of Information (Scotland) Act 2002, Section 40 is up to date with all changes known to be in force on or before 24 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Information is exempt information if its disclosure under this Act would, or would be likely to, prejudice substantially the exercise of a Scottish public authority’s functions in relation to—
(a)the audit of the accounts of other Scottish public authorities; or
(b)the examination of the economy, efficiency and effectiveness with which such authorities use their resources in discharging their functions.
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The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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