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Changes over time for: Section 18
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 01/01/2006
Status:
Point in time view as at 01/01/2006. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the The Local Government (Northern Ireland) Order 2005, Section 18.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 01/04/2006
Right to make objections at auditN.I.
This section has no associated Explanatory Memorandum
18.—(1) At each audit of accounts under this Part an interested person may attend before the auditor and (in accordance with paragraph (2)) make objections as to—
(a)any matter in respect of which the auditor could take action under Article 19 or 20; or
(b)any other matter in respect of which the auditor could make a report under Article 9.
(2) No objection may be made under paragraph (1) unless the auditor has received written notice of the proposed objection and of the grounds on which it is to be made.
(3) An interested person sending a notice to an auditor for the purposes of paragraph (2) shall at the same time send a copy of the notice to the body whose accounts are being audited.
(4) In this Article “interested person” means—
(a)a local elector for the district of the body to which the audit relates; or
(b)a person liable for rates in respect of any hereditament situated in that district; or
(c)a representative of a person mentioned in sub-paragraph (a) or (b).
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