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The new concept of contingent assets is introduced by international accounting standard 37, which is part of the international financial reporting standards.
Amendments 24 to 26 make minor changes to the provisions by replacing the term “sheriff” with the wider term “court” to take account of the fact that, in appeal cases, orders may be granted by courts other than the sheriff court.
Local eligibility criteria will enable each local authority to determine whether carers’ identified needs call for the provision of support, taking into account the total resource that is available to meet local demand for support.
We have been prepared to go into discussions about a way of taking account of local circumstances that is more flexible than using a headline count of teacher numbers.
We need to know that someone in the Government is responsible for driving forward the action plan and remains accountable to the Parliament for its implementation.
I am slightly concerned about simply divesting to a panel of experts the responsibility for the development of health policy, because ultimately we will be accountable for it and will have to deliver it.