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Local Audit and Accountability Act 2014
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Local Audit and Accountability Act 2014, Paragraph 120 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 12 Paragraph 120:
- specified provision(s) amendment to earlier commencing S.I. 2015/841 by S.I. 2016/675 art. 2
This section has no associated Explanatory Notes
120(1)Section 151 (audit of accounts of larger groups) is amended as follows.E+W
(2)In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.
(3)In subsection (6)—
(a)for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and
(b)for “they apply” substitute “ it applies ”.
Commencement Information
I1Sch. 12 para. 120 in force at 1.4.2017 by S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
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