14(1)In section 23 of the Local Government Act 1999 (regulations about the keeping of accounts by best value authorities), omit subsection (4).
(2)In consequence of sub-paragraph (1), if that sub-paragraph comes into force before paragraph 123(c) of Schedule 12 to the Local Audit and Accountability Act 2014, in the Public Audit (Wales) Act 2004, in Schedule 1, omit paragraph 14.