<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2" NumberOfProvisions="333" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/2/section/48/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>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2014/2/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/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"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2014/2/enacted" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2014/2/introduction/enacted" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2014/2/body/enacted" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2014/2/schedules/enacted" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted/data.html" title="HTML5 snippet"/>

					
					<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"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48/2014-01-30" title="2014-01-30"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/2/section/48" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2014/2/enacted" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2014/2/section/47/enacted" title="Provision; Section 47"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2014/2/section/47/enacted" title="Provision; Section 47"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2014/2/section/49/enacted" title="Provision; Section 49"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2014/2/section/49/enacted" title="Provision; Section 49"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="2"/><ukm:EnactmentDate Date="2014-01-30"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" AffectedExtent="E+W" AffectedProvisions="specified provision(s)" AffectingYear="2016" Type="amendment to earlier commencing S.I. 2015/841" AffectingNumber="675" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2" TypeNotes="amendment to earlier commencing S.I. 2015/841" URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedClass="UnitedKingdomPublicGeneralAct" Row="660" AffectingProvisions="art. 2" AffectedYear="2014" Modified="2024-06-12T15:51:07Z" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-2f300de1c778b6a151182190aa68dc17" AffectingEffectsExtent="E+W+S+N.I." Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841"><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:UnappliedEffect AffectedYear="2014" AffectingEffectsExtent="E+W" Type="modified" AffectingTerritorialApplication="E" AffectedClass="UnitedKingdomPublicGeneralAct" Row="28" Created="2026-03-17T12:51:36Z" AffectingYear="2026" AffectedNumber="2" EffectId="key-7ab66fadd9d2418ae31d168eccdb224c" AffectedProvisions="Act" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" URI="http://www.legislation.gov.uk/id/effect/uksi-2026-264-4i7x09t6-28" AffectingProvisions="art. 28(2)(a) 40(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2026/264" AffectingNumber="264" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions>Act</ukm:AffectedProvisions><ukm:AffectingTitle>The Surrey (Structural Changes) Order 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-28-2-a" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/28/2/a">art. 28(2)(a)</ukm:Section> <ukm:Section Ref="article-40-2-a" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/40/2/a">40(2)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/1/1">art. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-10" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/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>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="333"/>
									<ukm:BodyParagraphs Value="53"/>
									<ukm:ScheduleParagraphs Value="280"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</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/supplementary/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/7/crossheading/supplementary" NumberOfProvisions="8" id="part-7-crossheading-supplementary"><Title>Supplementary</Title><P1group><Title>Extent</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48" id="section-48">
<Pnumber>48</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/1" id="section-48-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act extends to England and Wales only, subject as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/2" id="section-48-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An amendment, repeal or revocation made by this Act, other than one mentioned in subsection <InternalLink id="i00122" Ref="section-48-3" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/3" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/3/enacted">(3)</InternalLink>, has the same extent as the relevant part of the Act or instrument amended, repealed or revoked.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/3" id="section-48-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection <InternalLink id="i00123" Ref="section-48-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/2/enacted">(2)</InternalLink> does not apply to the amendment made by section 39(1) (power to require compliance with local authority publicity code), which extends to England and Wales only.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4" id="section-48-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The following provisions of this Act extend to England and Wales, Scotland and Northern Ireland—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/a" id="section-48-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 43 (orders and regulations) so far as it applies to regulations under section 46 or an order under section 49;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/b" id="section-48-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 45 (related amendments) so far as it applies to amendments, repeals and revocations within subsection <InternalLink id="i00124" Ref="section-48-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/2/enacted">(2)</InternalLink> of this section;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/c" id="section-48-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>section 46 (power to make consequential provision);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/d/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/d" id="section-48-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>this section;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/e/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/e" id="section-48-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>section 49 (commencement);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/48/4/f/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/48/4/f" id="section-48-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>section 50 (short title).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary></Legislation>