Finance 18 (1) The Scottish Ministers may— (a) pay grants; (b) make loans, to the Commission of such amounts as Ministers may determine. (2) Any such grant or loan may be paid or, as the case may be, made, on such terms and subject to such conditions (including, in the case of a loan, conditions as to repayment) as the Scottish Ministers consider appropriate. (3) The Scottish Ministers may, from time to time after any grant is paid or loan is made, vary the terms and conditions on which it was paid or, as the case may be, made. Accounts...