This is the third of three sections dealing with cross-border public authorities.  Section 88 provides for such authorities to be designated by Order in Council.  Section 89 enables arrangements for accountability and control to be tailor-made for particular cross‑border authorities.  The present section makes provision for the circumstance when the Scottish Parliament legislates to remove the devolved Scottish functions of a cross-border public authority.  This is most likely to occur because of decision to set up a separate, Scottish, authority.  It may be appropriate for some of the property or liabilities to be transferred.  This section enables this to be done.  Section 116(2)(c) makes clear that such an order can make provision about the tax treatment of such transfers.
Commentary Part V: Miscellaneous and General General