36(1)Section 23 of the Local Government Act 1999 (accounts of best value authorities) is amended as follows.E+W
(2)In subsection (4) omit paragraph (a).
(3)In subsection (7) for “an auditor appointed by the Audit Commission” substitute “ a local auditor appointed in accordance with the Local Audit and Accountability Act 2014 or provision made under it ”.
Commencement Information
I1Sch. 12 para. 36 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)