396.Paragraph 19 concerns the duties on SCRA to keep accounts and accounting records and to prepare financial statements. It includes specific details about the power of the Scottish Ministers to make directions about the form, content and preparation of accounts.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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