1990 No. 1842
NATIONAL HEALTH SERVICE, ENGLAND AND WALES

The National Health Service (Audit of Accounts) (Transitional Provisions) Regulations 1990

Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of powers conferred by section 33(4A) of the Local Government Finance Act 19821, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation1.

(1)

These Regulations may be cited as the National Health Service (Audit of Accounts) (Transitional Provisions) Regulations 1990 and shall come into force on 1st October 1990.

(2)

In these Regulations—

“the Act” means the Local Government Finance Act 1982;

“the 1977 Act” means the National Health Service Act 19772;

“health service body” means—

(a)

a health authority, as defined in section 128(1) of the 1977 Act;

(b)

a Family Health Services Authority established under section 10 of the 1977 Act3;

(c)

all special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 19734 and section 95(1) of the 1977 Act;

(d)

the Dental Practice Board constituted by regulations having effect under section 37 of the 1977 Act5.

Transitional provision2.

Section 98(1) and (3) of the 1977 Act6 as in force immediately before 1st October 1990, being statutory provisions not contained in Part III of the Act, shall continue to apply on and after 1st October 19907 in relation to the accounts of a health service body for the period beginning on 1st April 1989 and ending on 31st March 1990.
K. Clarke
One of Her Majesty’s Principal Secretaries of State
(This note is not part of the Regulations)

These Regulations provide for the continuation of the duty of auditors appointed by the Secretary of State to audit the accounts of certain health service bodies for the period from 1st April 1989 to 31st March 1990 despite the transfer from 1st October 1990 to the Audit Commission for Local Authorities in England and Wales (after 1st October 1990 to be called the Audit Commission for Local Authorities and the National Health Service in England and Wales) of responsibility for auditing the accounts of health service bodies.