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Local Audit and Accountability Act 2014

Local Audit and Accountability Act 2014

2014 CHAPTER 2

Commentary

Part 2 – Basic Requirements and Concepts

Section 2 and Schedule 2: Relevant authorities

17.Section 2 defines a “relevant authority” as a body listed in Schedule 2, which in turn lists all the persons and bodies in England to which the provisions apply. The Secretary of State may amend the list of bodies in Schedule 2 and, under section 2, make consequential amendments to any of the provisions in the Act, or make different provision for a body added to the Schedule.

18.Schedule 13 (discussed below) provides that NHS trusts and trustees of NHS trusts are relevant authorities for the purposes of the Act, until those bodies are abolished under the Health and Social Care Act 2012.

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