SCHEDULEFurther transitional, transitory and saving provisions

Charities Act 201111

1

In relation to financial years falling within the transitional period sections 149, 151 and 152 of the Charities Act 201124 have effect subject to the following modifications.

2

In section 149—

a

in subsection (2) for “the Audit Commission” substitute “a person or body exercising functions under section 3 of the Audit Commission Act 1998 (including that section as it has effect by virtue of article 6 of the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015)”;

b

in subsection (3) for each reference to “the Audit Commission” substitute “the person or body referred to in subsection (2)”.

3

In section 151(4)(b) for “the Audit Commission” substitute “a person or body exercising functions under section 3 of the Audit Commission Act 1998 (including that section as it has effect by virtue of article 6 of the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015)”.

4

In section 152(6) for “the Audit Commission be audited by a person appointed by the Audit Commission” substitute “a person or body exercising functions under section 3 of the Audit Commission Act 1998 (including that section as it has effect by virtue of article 6 of the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015) be audited by a person appointed by that person or body”.