The Local Government (Scotland) Act 1973 shall be amended in accordance with the provisions of this section.
In section 97 (establishment of Commission for Local Authority Accounts in Scotland), in subsection (2) the word "and" after paragraph (c) shall be omitted and at the end there shall be added
After section 97 there shall be inserted the following sections—
In section 99 (general duties of auditors) after paragraph (b) there shall be added—
This section shall come into force at the end of the period of two months beginning with the day on which this Act is passed.
This section extends to Scotland only.