26.—(1) In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.

(2) In this Act—

“the 1921 Act” has the meaning given by section 1(5);

“the Bank” has the meaning given by section 1(1);

“the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland;

“the Consolidated Fund Account” has the meaning given by section 1(1);

“the Department” means the Department of Finance and Personnel;

“statutory provision” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c. 33).

Amendments and repeals

27.—(1) Schedule 1 (minor and consequential amendments) shall have effect.

(2) The statutory provisions mentioned in the first column of Schedule 2 are hereby repealed to the extent specified in the second column of that Schedule.


28.—(1) The preceding provisions of this Act shall come into operation on such day or days as the Department may by order appoint.

(2) An order under subsection (1) may make transitional provision (including provision for the adaptation of references pending the coming into operation of other provisions).

(3) The Department may by order subject to negative resolution provide for section 15(2) to (5) to apply in relation to a body as if it were designated in respect of a financial year under section 15(1).

Short title

29.  This Act may be cited as the Government Resources and Accounts Act (Northern Ireland) 2001.