Local Audit and Accountability Act 2014

Local Government and Public Involvement in Health Act 2007 (c. 28)

82 In 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;”.