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20. Paragraph 5 of Schedule 5 applies in relation to a smaller authority as if—
(a)in subsection (1) of the inserted text—
(i)for “relevant authority” there were substituted “smaller authority”; and
(ii)for “(3), (4) and (5)” there were substituted “, (4), (5) and (5A)”;
(b)in subsections (2)(a), (4) and (5) of the inserted text for “relevant authority” there were substituted “smaller authority”;
(c)subsections (2)(b) and (3) of the inserted text were omitted;
(d)after subsection (5) of the inserted text there were inserted—
“(5A) This subsection applies if—
(a)P is an employee or a member of the specified person who is responsible for appointing the smaller authority’s local auditor; or
(b)P is a partner or employee of a person falling within paragraph (a), or a partnership of which such a person is a partner.”; and
(e)subsection (7) were omitted.
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