Local Audit and Accountability Act 2014

43 (1) Section 134 (summary statement of accounts of Authority and other bodies) is amended as follows. E+W

(2) In subsection (4) (application of section 14 of the Audit Commission Act 1998 to summary statement of accounts)—

(a) for “Section 14 of the Audit Commission Act 1998 (inspection of statements of accounts and auditors' reports)” substitute “ Section 25 of the Local Audit and Accountability Act 2014 (inspection of statements of accounts etc) ”, and

(b) for “regulations under section 27” substitute “ section 3(3) ”.

(3) In subsection (5) (disapplication of public inspection etc provisions in Audit Commission Act 1998 in relation to summary statement of accounts), for “Sections 15 to 24 of the Audit Commission Act 1998” substitute “ Sections 26 to 31 of the Local Audit and Accountability Act 2014, and Schedule 8 to that Act ”.

(4) In subsection (6) (application of section 27 of the Audit Commission Act 1998 to summary statement of accounts)—

(a) for “Section 27 of the Audit Commission Act 1998” substitute “ Section 32 of the Local Audit and Accountability Act 2014 ”, and

(b) omit “accounts or”.

Commencement Information

I1 Sch. 12 para. 43(1)(4) in force at 12.2.2015 for specified purposes by S.I. 2015/223, art. 2

I2 Sch. 12 para. 43(1) (4) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

I3 Sch. 12 para. 43(2) (3) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)