Part III
function conferred by Scottish legislation shall not, in the exercise of that or any ancillary function, be subject to the direction or control of any member of the Scottish Executive or of the Parliament.
(6) Scottish legislation may not require any cross-border public authority to prepare accounts if any other legislation requires—
- (a) the authority to prepare accounts of its expenditure and receipts, and
- (b) the accounts to be examined, certified and reported on by the Auditor General for Scotland, the Comptroller and Auditor General or a person appointed by either of them.
(7) Subsection (2)(b) does not apply to accounts prepared by the Auditor General for Scotland.
(8) This section does not require Scottish legislation to impose any requirement which is imposed by any other legislation.
(9) In this section—
- “parliamentary accounts” means—
- (a) any accounts prepared in pursuance of subsection (1)(a) or (b), and
- (b) any accounts referred to in subsection (6) which are required to be examined, certified and reported on by the Auditor General for Scotland or any person appointed by him,
- “Scottish legislation” means provision made by or under an Act of the Scottish Parliament and “other legislation” means provision made by any other enactment.
Existing debt. 71.—(1) Subsections (2) to (4) apply where—
- (a) power to lend money under a provision of a pre-commencement enactment was exercised by the Secretary of State,
- (b) the sums required by him for the exercise of the power were issued by the Treasury out of the National Loans Fund, and
- (c) the power is exercisable by the Scottish Ministers by virtue of section 53, or would have been so exercisable but for the repeal of the pre-commencement enactment.
(2) Any amount payable by way of repayment of or interest on the loan shall be paid to the Scottish Ministers and into the Scottish Consolidated Fund (instead of to the Secretary of State and into the National Loans Fund).
(3) Amounts equal to those which are to be received by the Scottish Ministers in repayment of principal shall be treated as being amounts of advances made on the commencement of this section to the Scottish Ministers by the Secretary of State.
(4) Such advances shall be repaid to the Secretary of State at such times and by such methods, and interest on them shall be paid to him at such rates and at such times, as the Treasury may from time to time determine.
(5) Subsection (6) applies to any amount outstanding immediately before the commencement of this subsection in respect of the principal of the sum treated by virtue of section 2(3) of the 1973 c. 63.Government Trading