Local Audit and Accountability Act 2014 (c. 2)

SCHEDULES

SCHEDULE 12 E+W Related amendments

Local Government and Public Involvement in Health Act 2007 (c. 28) E+W

82 E+W In section 212(7) (entities controlled by local authorities: definitions)—

(a) in the definition of “English local authority” after “England” insert “ , and includes a local authority which exercises functions in relation to an area which is partly in England and partly in Wales ”,

(b) for the definition of “financial year” substitute—

““financial year” means a period for which—

(a) a statement of accounts of the local authority must be prepared by reason of section 3 of the Local Audit and Accountability Act 2014, or

(b) accounts of the local authority must be prepared by reason of section 13 of the Public Audit (Wales) Act 2004;”, and

(c) in the definition of “local authority” for paragraph (b) substitute—

“(b) in the case of a body in Wales, is required to prepare statements of accounts by regulations made under section 39 of the Public Audit (Wales) Act 2004;”.

Commencement Information

I1 Sch. 12 para. 82 in force at 1.4.2015 by S.I. 2015/841, art. 3(x)