12(1)In section 22 (extraordinary audit), at the beginning of each of subsections (1) and (3) there shall be inserted “Subject to subsection (4A) below”.
(2)After subsection (4) of that section there shall be inserted the following subsection—
“(4A)Subsection (1)(a) above does not apply in relation to the accounts of a health service body; and in the application of subsection (3) above to an extraordinary audit of any such accounts for the words “15 to 20 above, except subsections (1) and (2) of section 17” there shall be substituted “15, 16, and 18 above”.”