27(1)The Public Audit (Wales) Act 2004 is amended as follows.
(2)In section 41(1)(a) (studies for improving economy etc in services), for “best value authorities in Wales” substitute “local government bodies in Wales that are also best value authorities for the purposes of Part 1 of the Local Government Act 1999”.
(3)In section 59 (interpretation), omit subsection (4) (definition of best value authority in Wales).