
1 
These Regulations may be cited as the Land Reform (Scotland) Act 2016 (Supplemental Provision) Regulations 2017 and come into force on the day after the day on which they are made.
2 

(1) The Land Reform (Scotland) Act 2016 is amended in accordance with paragraph (2).
(2) In section 19 (accounts)—
(a) in subsection (2) for “the statement” substitute “a copy of the statement”; and
(b) after subsection (3) insert—“
(3A) The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from the Commission, send it to the Auditor General for Scotland for auditing.”.
R CUNNINGHAM
A member of the Scottish Government
St Andrew’s House,
Edinburgh
21st November 2017