The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2026
2026 No. 21
COMPANIES
The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2026
Made
Coming into force
The Scottish Ministers make the following Order in exercise of the powers conferred by section 483(1) and (4) of the Companies Act 20061 and all other powers enabling them to do so.
In accordance with section 483(2) of the Companies Act 2006, it appears to the Scottish Ministers that Caledonian Sleeper Limited and ScotRail Trains Limited are entirely or substantially funded from a body having accounts falling within paragraph (a) or (b) of section 483(3) of that Act.
In accordance with section 483(5) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.