In these Regulations —

• “the 1972 Act” (“Deddf 1972”) means the Local Government Act 19723;

• “the 1989 Act” (“Deddf 1989”) means the Local Government and Housing Act 19894;

• “the 1996 Regulations” (“Rheoliadau 1996”) means the Accounts and Audit Regulations 19965;

• “the 1998 Act” (“Deddf 1998”) means the Audit Commission Act 19986;

• “the 2003 Act” (“Deddf 2003”) means the Local Government Act 20037;

• “the 2004 Act” (“Deddf 2004”) means the Public Audit (Wales) Act 20048;

• “community council” (“cyngor cymuned”) means a community or town council in accordance with section 27 of the 1972 Act;

• “fire and rescue authority” (“awdurdod tân ac achub”) means an authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies9;

• “local government body” (“corff llywodraeth leol”) means a local government body in Wales whose accounts are required to be audited in accordance with Chapter 1 of Part 2 of the 2004 Act other than a local probation board established under section 4 of the Criminal Justice and Court Services Act 200010;

• “notice by advertisement” (“hysbysiad drwy hysbyseb”) means a notice published in one or more local newspapers circulating in the area of the local government body;

• “working day” (“diwrnod gwaith”) means any day other than a Saturday, Sunday, Christmas Day, Good Friday or any other day which is a bank holiday in Wales; and

• “year” (“blwyddyn”) means the 12 months ending with 31st March.

These Regulations shall apply to all local government bodies.

Regulations 10(1), 12 to 15 and 17(1) shall, with all necessary modifications, apply to the accounts of an officer whose accounts are required to be audited by section 38 of the 2004 Act.