Part III Administration and Finance

Finance, accounts and annual report

41 Forestry Fund.

F11

The Forestry Fund constituted under section 8 of the Forestry Act 1919 shall be wound up and any balance in the Forestry Fund shall be paid to the Forestry Commissioners.

F22

This subsection applies to the following expenses–

a

the salaries of the Forestry Commissioners and the salaries or remuneration of the officers and servants of the Commissioners;

b

all expenses incurred by the Commissioners (including the cost of any grant or loan made by them) in the exercise of their functions under or by virtue of–

i

this Act (including the payment of allowances to the members of any committee maintained by them under this Act), or

ii

any other enactment;

c

any superannuation benefits paid under paragraph 9 of Schedule 1 to this Act or under a scheme made by virtue of paragraph 10 of that Schedule;

d

any administrative expenses of the Minister under Part II of this Act (including sums required for the payment of remuneration to the members of any committee appointed by him under section 27);

e

all capital payments made by the Minister in acquiring land under section 39 above and any expenses incurred by him in managing such land and any rent or other outgoings payable in respect of such land,

but this subsection does not apply to any expenses to which subsection (4) below applies.

3

The expenses to which subsection (2) above applies shall be payable out of money provided by Parliament, except in so far as they are met out of money held by the Commissioners in accordance with subsection (6) or (7) below.

3A

Where, by virtue of subsection (3) above, any expenses incurred by the Minister falling within subsection (2) above are to be met out of money held by the Commissioners, they shall make payments to him for that purpose.

4

There shall be payable out of the Scottish Consolidated Fund–

a

all expenditure of a description specified in paragraph (a) or (b)(i) of subsection (2) above incurred by the Commissioners as regards Scotland; F3. . .

b

all expenditure incurred by the Commissioners in the exercise of their functions under the Countryside (Scotland) Act 1967 F4.

F5c

all grants and loans made by the Commissioners under section 1 of the Forestry Act 1979 F6 in relation to land in Scotland; and

d

all expenditure incurred by the Commissioners in the exercise of their functions under the Environmental Impact Assessment (Forestry) (Scotland) Regulations 1999.

F74A

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5

The Commissioners may accept any gift made to them for all or any purposes of this Act and, subject to the terms thereof, may apply it for those purposes in accordance with regulations made by them.

F86

Subject to subsections (8) and (10) below, all sums received by the Commissioners in respect of–

a

the sale of timber or any other transactions carried out by them in the exercise of their functions under this Act, or

b

any other exercise of their functions under or by virtue of this Act or any other enactment,

shall be held by the Commissioners for the purpose of meeting the expenses to which subsection (2) above applies.

7

Subject to subsection (8) below, the following sums received by the Minister shall be paid by him to the Commissioners and held by them for the purpose of meeting the expenses to which subsection (2) above applies–

a

any capital sum received from the sale, lease or exchange of land acquired by him under section 39 above and all sums received by him from the letting or use of such land, and

b

all sums received under sections 16 to 18 of the New Forest Act 1949.

8

The Minister may, with the approval of the Treasury, direct–

a

that sums received by the Commissioners falling within subsection (6) above, or by the Minister falling within subsection (7) above, or both, which are specified or of a description specified in the direction, or

b

that all sums received by the Commissioners falling within subsection (6) above, or by the Minister falling within subsection (7) above, or both, as specified in the direction,

shall not be subject to subsection (6) or, as the case may be, (7) but shall instead be paid into the Consolidated Fund.

9

The power to give a direction under subsection (8) above includes power to vary or revoke a previous direction under that power.

C110

Subject to any provision made by or under an Act of the Scottish Parliament for the disposal of or accounting for sums received, there shall be paid into the Scottish Consolidated Fund–

a

all sums received by the Commissioners of a description specified in subsection (6)(a) above as regards Scotland;

b

all sums received by the Commissioners in the exercise of their functions under the Countryside (Scotland) Act 1967 F9.

11

Any question as to whether, for the purposes of this section–

a

any expenditure incurred by the Commissioners is incurred, or to be treated as incurred, as regards Scotland, or

b

any sum received by them is received, or to be treated as received, in respect of the exercise of their functions as regards Scotland,

may be determined by agreement between the Minister (acting with the agreement of the Treasury) and the Scottish Ministers.

F106

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7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

F1242. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43 Satisfaction of certain contingent liability to Crown Estate.

1

If the Minister sells land which was transferred to him, or to any predecessor of his, or to the Commissioners, under section 1(1)(a) of the M1Forestry (Transfer of Woods) Act 1923 to an amount exceeding F132 hectares at any one time, then if the sum determined under section 3 of the said Act of 1923 as the amount contingently payable by way of compensation for the transfer of rights and interests of the Crown has not been fully paid or satisfied,—

a

the net proceeds of sale, or the portion necessary to satisfy the said sum, shall be paid by the Minister to the Crown Estate Commissioners and shall form part of the Crown Estate; and

b

the payment shall be treated as satisfying a part of that sum equal to the gross proceeds of sale or the corresponding portion of them.

2

F17If section 1 of the Sovereign Grant Act 2011 ceases to have effect , there shall be paid out of F18the Consolidated Fund to the Crown Estate Commissioners all such amounts as immediately before the commencement of this Act remained outstanding as compensation due to the Crown under section 3 of the said Act of 1923, reduced by the amount of any payments made since that commencement to the Crown Estate Commissioners pursuant to subsection (1) above or to the corresponding provision in section 8(1) of the M2Crown Estate Act 1961.

F1444. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1545

1

The Commissioners shall, on such day and in such form as the Scottish Ministers may direct, submit to the Scottish Ministers an annual report and accounts as to their proceedings under this Act as regards Scotland and the Scottish Ministers shall lay the report and accounts before the Scottish Parliament.

2

The annual report and accounts referred to in subsection (1) above shall be audited by the Auditor General for Scotland or by persons appointed by him.

3

The Commissioners shall, on such day and in such form as the Ministers may direct, submit to the Ministers an annual report F16. . . as to their proceedings under this Act other than such proceedings as regards Scotland and the Ministers shall lay the report F16. . . before Parliament.

4

Section 88(3) of the Scotland Act 1998 shall not apply in relation to the Commissioners.