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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/2/section/38/enacted</dc:identifier><dc:title>Local Audit and Accountability Act 2014</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2019-10-31</dc:modified>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2014/2/section/38/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2014/2/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2014/2/contents/enacted" title="Table of Contents"/>
					
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93(6)</ukm:Section><ukm:Section Ref="section-93-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/93/7">(7)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2026-07-20T15:53:10Z" URI="http://www.legislation.gov.uk/id/effect/key-f1539c3a8009de9d8059d54120eac08d" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedNumber="2" Row="181" AffectingYear="2026" EffectId="key-f1539c3a8009de9d8059d54120eac08d" RequiresApplied="true" AffectingNumber="23" AffectingProvisions="s. 95" AffectingClass="UnitedKingdomPublicGeneralAct" 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Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-29-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/29/3/a">para. 29(3)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 36 para. 29(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" Row="1328" EffectId="key-b5722a1165f7bebd91db089e9f01a513" Modified="2026-07-20T15:53:10Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="2" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/key-b5722a1165f7bebd91db089e9f01a513" Type="inserted" AffectingNumber="23" AffectedProvisions="Sch. 7 para. 3(2)(aa)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-3-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7/paragraph/3/2/aa" FoundRef="schedule-7-paragraph-3">para. 3(2)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-29-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/29/4">para. 29(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2016" AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" AffectingProvisions="art. 2" AffectingEffectsExtent="E+W+S+N.I." TypeNotes="amendment to earlier commencing S.I. 2015/841" Row="847" AffectingNumber="675" AffectedNumber="2" AffectedExtent="E+W" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841" AffectedClass="UnitedKingdomPublicGeneralAct" Type="amendment to earlier commencing S.I. 2015/841" EffectId="key-2f300de1c778b6a151182190aa68dc17" AffectedProvisions="specified provision(s)" Modified="2026-06-25T09:51:04Z" RequiresApplied="true" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2016/675/article/2">art. 2</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/38/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/38/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpgaen_20140002_en.pdf" Date="2014-02-04" Title="Explanatory Note" Size="657346"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpga_20140002_en.pdf" Date="2014-02-03" Size="842940"/></ukm:Alternatives>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/body" NumberOfProvisions="53" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/part/7/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/7" NumberOfProvisions="20" id="part-7"><Number>Part 7</Number><Title>Miscellaneous and supplementary</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/part/7/crossheading/miscellaneous/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/7/crossheading/miscellaneous" NumberOfProvisions="12" id="part-7-crossheading-miscellaneous"><Title>Miscellaneous</Title><P1group><Title>Duty of smaller authorities to publish information</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/38/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/38" id="section-38">
<Pnumber>38</Pnumber>
<P1para>
<Text>In section 2 of the Local Government, Planning and Land Act 1980 (duty of authorities to publish information)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/38/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/38/a" id="section-38-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after subsection (1) insert—</Text>
<BlockAmendment TargetClass="primary" Context="main" TargetSubClass="unknown" Format="double">
<P2 id="p00195">
<Pnumber>1A</Pnumber>
<P2para>
<Text>This section also applies to an authority which—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is not within subsection (1) above;</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>is not within section 4(4) below; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>is, or is treated as, a smaller authority for the purposes of section 5 of the Local Audit and Accountability Act 2014 (modification of that Act in relation to smaller authorities).</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>, and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/38/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/38/b" id="section-38-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after subsection (10) insert—</Text>
<BlockAmendment TargetClass="primary" Context="main" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>11</Pnumber>
<P2para>
<Text>A code issued under this section applies to an authority within subsection <InternalLink Ref="p00195">(1A)</InternalLink> above only in respect of information relating to a financial year during which the authority was within that subsection.</Text>
</P2para>
</P2>
<P2>
<Pnumber>12</Pnumber>
<P2para>
<Text>A function under this section or section 3 below that is expressed to be exercisable by the Secretary of State is exercisable by the Secretary of State (and not the Welsh Ministers) in relation to a person or body that—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is within subsection (1A), and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>exercises functions in relation to an area that is partly in England and partly in Wales.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
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