27(1)The Treasury may by order substitute a new date for a date for the time being specified in any of the provisions mentioned in paragraphs 19 and 23.E+W+S+N.I.
(2)An order under sub-paragraph (1)—
(a)may specify a new date for all purposes or for specified purposes only,
(b)may specify different dates for different purposes, and
(c)shall be made by statutory instrument.
(3)Before making an order under sub-paragraph (1) the Treasury shall consult—
(a)the National Assembly for Wales, and
(b)the Auditor General for Wales.