Before making any direction under section 24(3A) of the 1962 Act135 relating to the preparation of the annual statement of accounts for the period ending on 31st March 2013, the Scottish Ministers must consult the Secretary of State.

The British Waterways Board must, at or around the same time as they send the relevant statement and report to the Scottish Ministers under section 24(3C) of the 1962 Act, send a copy of the relevant statement and report to the Secretary of State.

The Secretary of State must lay before Parliament a copy of the relevant statement and report sent to the Secretary of State under sub-paragraph (2).

In this paragraph, “the relevant statement and report” means the statement of accounts prepared by the British Waterways Board under section 24(3A) of the 1962 Act for the period ending on 31st March 2013 and the report made by the Auditor General for Scotland on that statement.