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The Accounts and Audit (Amendment No. 2) (England) Regulations 2009

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2.—(1) Subject to paragraph (3), these Regulations come into force on 31st March 2010.

(2) Paragraph (3) applies where, by virtue of an agreement entered into before, and continuing in force until on or after the date on which these Regulations are made, between a relevant body and—

(a)a senior employee, or

(b)a relevant police officer,

there is a duty of confidentiality owed by the relevant body in relation to the remuneration paid to or received by the senior employee or relevant police officer.

(3) Where this paragraph applies, the amendments made by regulation 4 of these Regulations to regulation 7 of the Accounts and Audit Regulations 2003(1) do not come into force until 1st April 2010, in so far as those amendments would require a breach of the duty of confidentiality owed by the relevant body, under the agreement by virtue of which this paragraph applies, in relation to remuneration to be included in the accounts of the relevant body.

(4) In this regulation, “senior employee”, “relevant police officer” and “remuneration” have the meaning given to those expressions by paragraph (2A) which is inserted into regulation 7 of the Accounts and Audit Regulations 2003 by regulation 3 of these Regulations.

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