New Towns (Scotland) Act 1977
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Change 1
5 Financial provisions.
(1) The winding up body shall keep proper accounts and other records in relation to the accounts in connection with the exercise of their functions as respects the new town, and section 39 of the said Act of 1968 (accounts, audit, etc.) shall apply to the winding up body as it applies to a development corporation. (2) All heritable and moveable property and interests therein and rights, liabilities and obligations relating to the new town which have not been disposed of by the date specified by the Secretary of State for the completion of the winding up of the new town shall thereafter be held or dealt with by the winding up body as their own. (3) The winding up body shall be debited with the value of the property and interests therein and rights, mentioned in subsection (2) above, and shall be credited with the cost of meeting any outstanding liabilities and obligations so mentioned, all as assessed by the district valuer as at the date of transfer thereof, and thereafter the accounts mentioned in subsection (1) above shall be closed. (4) Any surplus arising as a result of subsection (3) above shall be disposed of in the same manner as a surplus under section 38B of the said Act of 1968 (surplus funds of development corporations), and any deficit so arising shall be paid to the winding up body by the Secretary of State out of moneys provided by Parliament.
5 Financial provisions.
(1) The winding up body shall keep proper accounts and other records in relation to the accounts in connection with the exercise of their functions as respects the new town, and section 39 of the said Act of 1968 (accounts, audit, etc.) shall apply to the winding up body as it applies to a development corporation. (2) All heritable and moveable property and interests therein and rights, liabilities and obligations relating to the new town which have not been disposed of by the date specified by the Secretary of State for the completion of the winding up of the new town shall thereafter be held or dealt with by the winding up body as their own. (3) The winding up body shall be debited with the value of the property and interests therein and rights, mentioned in subsection (2) above, and shall be credited with the cost of meeting any outstanding liabilities and obligations so mentioned, all as assessed by the district valuer as at the date of transfer thereof, and thereafter the accounts mentioned in subsection (1) above shall be closed. (4) Any surplus arising as a result of subsection (3) above shall be disposed of in the same manner as a surplus under section 38B of the said Act of 1968 (surplus funds of development corporations), and any deficit so arising shall be paid to the winding up body by the Secretary of State out of moneys provided by Parliament.
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