http://www.legislation.gov.uk/asp/2026/7/section/2/enactedCommunity Wealth Building (Scotland) Act 2026enKing's Printer for Scotland2026-03-25 2 1 The Scottish Ministers must— a publish the community wealth building statement in such manner as they consider appropriate, and b lay a copy of the statement before the Scottish Parliament. 2 The Scottish Ministers may by regulations specify further details about the format of the statement to be published under subsection (1)(a). 3 Regulations under subsection (2) are subject to the affirmative procedure. 4 Subsection (1) must be complied with within the period of 18 months beginning with the day on which this section comes into force. 5 As soon as reasonably practicable after complying with subsection (1), the Scottish Ministers must— a prepare and publish, in such manner as they consider appropriate, a report setting out— i the consultation process undertaken in order to comply with section 1(5)(e), and ii the ways in which, in preparing the community wealth building statement, they have taken account of views expressed in the course of that process, and b lay a copy of the report before the Scottish Parliament.