Part VII

Finance

Accounts and audit

Furnishing of information and documents to Commission.
97B
1
Without prejudice to any other provision of this Part of this Act, the Commission may require
a
any body whose accounts are required to be audited in accordance with this Part of this Act, and any officer or member of any such body ;
b
any person who, by arrangement or agreement with any such body, is discharging any function of the body,
to furnish the Commission or any person authorised by it with all such information as the Commission or that person may reasonably require for the discharge of the functions under this Part of this Act of the Commission or of that person, including the carrying out of any study under section 97A of this Act.
2
Any person who without reasonable excuse fails to comply with a requirement imposed by subsection (1) above shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
S. 97B applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3
S. 97B(1): "(a)" inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 54(1)(a), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
In s. 97B(1)(b) and preceding word inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 54(1)(b), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)
Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)
Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).
Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).
Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)
Ss. 96-102 modified (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Supplementary, Transitional, Transitory and Saving Provisions) Order2013 (S.S.I. 2013/121), arts. 1(1), 7, sch.