1997 No. 2469 (S. 161)
NATIONAL HEALTH SERVICE, SCOTLAND
The National Health Service (Fund-Holding Practices Audit) (Scotland) Regulations 1997
13th October 1997
Laid before Parliament
17th October 1997
Coming into force
7th November 1997
The Secretary of State, in exercise of the powers conferred on him by sections 86(1C), 105(7) and 108(1) of the National Health Service (Scotland) Act 1978(1), and of all other powers enabling him in that behalf, hereby makes the following Regulations:
1. These Regulations may be cited as the National Health Service (Fund-Holding Practices Audit) (Scotland) Regulations 1997 and shall come into force on 7th November 1997.
2. Where the accounts relating to the allotted sum paid to members of a fund-holding practice in respect of a financial year have been prepared in accordance with section 86(1A) of the National Health Service (Scotland) Act 1978, and have subsequently been summarised in the annual accounts of the relevant Health Board for the same financial year, the requirements for audit in terms of section 86(1A)(a) will not apply.
Minister for Health, Scottish Office
St Andrew’s House,
13th October 1997
(This note is not part of the Regulations)
These Regulations remove the requirement to have the accounts of fund-holding practices audited by the Accounts Commission for Scotland provided that such accounts are submitted to the relevant Health Board and summarised in the Board’s accounts.
1978 c. 29; section 86 was amended by section 36(5) of and paragraph 14 of Schedule 7 to the National Health Service and Community Care Act 1990 (c. 19); section 105(7), which was amended by the Health Services Act 1980 (c. 53), Schedule 6, paragraph 5 and Schedule 7 and by the Health and Social Services and Social Security Adjudications Act 1983 (c. 41), Schedule 9, paragraph 24, contains provision, and section 108(1) contains definitions of “prescribed” and “regulations”, relevant to the exercise of the statutory powers under which these Regulations are made.