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Part 2 E+WLocal authorities: governance and audit

Prospective

Chapter 3E+WAudit of entities connected with local authorities

GeneralE+W

54InterpretationE+W

(1)In this Chapter—

  • F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “company” has the same meaning as in Part 16 of the Companies Act 2006 (c. 46) (see section 1 of that Act);

  • “financial year”—

    (a)

    in relation to a company, has the same meaning as in Part 16 of the Companies Act 2006 (see section 390 of that Act);

    (b)

    in relation to a limited liability partnership, has the same meaning as in Part 16 of the Companies Act 2006 (as it applies in relation to limited liability partnerships);

    (c)

    in relation to [F2a registered society], means a year of account within the meaning of [F3the Co-operative and Community Benefit Societies Act 2014 (see sections 77 and 78 of that Act);]

  • F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “limited liability partnership” means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12 (N.I.));

  • “local authority” has the meaning given by section 36(6);

  • F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “qualifying Welsh local authority entity” has the meaning given by section 36(5);

  • [F5“registered society” has the meaning given by section 1 of the Co-operative and Community Benefit Societies Act 2014;]

  • “relevant entity” has the meaning given by section 36(3).

(2)In this Chapter references to an entity being “connected with” a local authority are to be construed in accordance with subsection (6) of section 212 of the Local Government and Public Involvement in Health Act 2007 (c. 28).

Textual Amendments

F1Words in s. 54(1) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 113; S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)