http://www.legislation.gov.uk/ukpga/2000/20/section/14/enactedGovernment Resources and Accounts Act 2000Public private partnershipsVATTaxKing's Printer of Acts of Parliament2021-08-03 14 1 The Treasury may by order provide for section 98(4) of the National Health Service Act 1977 (requirement to prepare summarised accounts) not to apply in relation to a specified body for a specified year. 2 The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in— a a department’s resource accounts under section 5, or b accounts under section 9. 3 Before making an order under subsection (1) the Treasury shall consult the Comptroller and Auditor General. 4 Where the function under section 98(4) of the National Health Service Act 1977 is exercisable in respect of a body by the National Assembly for Wales— a the Treasury shall consult the National Assembly for Wales and the Auditor General for Wales before making an order in respect of the body under subsection (1) above, and b subsection (3) above shall not apply. 5 An order under this section— a shall be made by statutory instrument, and b shall be subject to annulment in pursuance of a resolution of either House of Parliament. 1977 c. 49. 1977 c. 49.