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Budget Responsibility and National Audit Act 2011

Budget Responsibility and National Audit Act 2011

2011 CHAPTER 4

Commentary on Sections and Schedules

Part 1: Budget Responsibility

Section 5: How main duty is to be performed

41.Subsection (1) provides that the Office has complete discretion in the performance of its main duty, subject to subsections (2) and (3), and sections 6 and 7. The Office is otherwise at liberty to prepare the forecasts, assessments or analysis set out in section 4 using any methods considered appropriate.

42.Subsection (2) requires the Office to carry out its functions in a manner that is objective, transparent and impartial.

43.Subsection (3) provides that, where there are any Government policies that are relevant to the performance of the Office’s duty, the Office must have regard to those policies. The Office may not consider what the effect of alternative policy scenarios would be. However, the Office is able to consider non-policy scenarios, such as considering the effect of demographic pressures.

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