28.Under this section the Scottish Ministers must issue guidance to local authorities which local authorities must have regard to when preparing reports (following their assessment of rent conditions) under sections 1(1), 3(6) and (7) and 5(2). The first guidance about reports to be prepared under each provision must be issued within 9 months of the provision in question coming into force. Subsection (3) sets out some illustrative examples of the kind of things that may be included in the guidance. Subsection (4) requires the Scottish Ministers to consult with local authorities and persons representing the interest of tenants and landlords before issuing guidance. Subsection (6) requires the Scottish Ministers to publish any such guidance.