Section 5

Credits for payments out of the Fund

Only for the purpose of enabling credits to be granted to take effect no earlier than 1st April 2000

Section 10 (1), (2) and (4)

Audit Scotland

Section 10(4) is commenced only for the purpose of enabling directions to be given to take effect no earlier than 1st April 2000

Section 10(6) and schedule 2

Audit Scotland: further provisions

Paragraphs 5 and 6 of schedule 2 are commenced only for the purpose of enabling Audit Scotland to exercise powers under those paragraphs so as to make provision to take effect no earlier than 1st April 2000

Section 11(7) and (9)

Audit Scotland: receipts and proposals for use of resources and expenditure

Section 11(9) is commenced only for the purpose of requiring the preparation and examination of proposals under that subsection relating to the financial year beginning with 1st April 2000

Section 12 and schedule 3

Scottish Commission for Public Audit

Section 13

Auditor General for Scotland

Section 14(1)

Principal accountable officer for the Scottish Administration

Section 15(1), (2), (6) and (7)

Designation of accountable officers for the Scottish Administration and determination of their functions

Only for the purpose of enabling designations of accountable officers and determinations of their functions to be made to take effect no earlier than 1st April 2000

Section 24(5) and (6)

Specification of “relevant persons”

Only for the purpose of enabling an order to be made under section 24(5) to come into force no earlier than 1st April 2000