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SCHEDULES

SCHEDULE 4N.I.RESTRICTIONS ON DISCLOSURE OF INFORMATION

Disclosures for audit purposesN.I.

7.—(1) Where authority A is a Department, Minister or office-holder, the enactment or obligation does not prevent or penalise the disclosure of relevant information by contractor A or an employee of his, if—N.I.

(a)the disclosure is to the Comptroller, or a person exercising an audit function of his, and the information could be lawfully disclosed to the Comptroller or that person by authority A; or

(b)the disclosure is to an accounting officer, or a person exercising an audit function of his, and the information could be lawfully disclosed to that officer or person by authority A.

(2) Where authority A is a district council, the enactment or obligation does not prevent or penalise the disclosure of relevant information by contractor A or an employee of his, if—

(a)the disclosure is to the council's chief financial officer, or a person exercising an audit function of his; and

(b)the information could be lawfully disclosed to that officer or person by the council.

(3) In this paragraph—

F2Words in Sch. 4 para. 7(3) in definition of "chief financial officer" substituted (1.4.2012) by Local Government Finance Act (Northern Ireland) 2011 (c. 10), ss. 45, 47(2), Sch. 1 para. 6; S.R. 2011/306, art. 2(3)