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82E+WIn section 212(7) (entities controlled by local authorities: definitions)—
(a)in the definition of “English local authority” after “England” insert “ , and includes a local authority which exercises functions in relation to an area which is partly in England and partly in Wales ”,
(b)for the definition of “financial year” substitute—
““financial year” means a period for which—
(a)a statement of accounts of the local authority must be prepared by reason of section 3 of the Local Audit and Accountability Act 2014, or
(b)accounts of the local authority must be prepared by reason of section 13 of the Public Audit (Wales) Act 2004;”, and
(c)in the definition of “local authority” for paragraph (b) substitute—
“(b)in the case of a body in Wales, is required to prepare statements of accounts by regulations made under section 39 of the Public Audit (Wales) Act 2004;”.
Commencement Information
I1Sch. 12 para. 82 in force at 1.4.2015 by S.I. 2015/841, art. 3(x)
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