after subsection (1) insert—

“(1A)

This section also applies to an authority which—

(a)

is not within subsection (1) above;

(b)

is not within section 4(4) below; and

(c)

is, or is treated as, a smaller authority for the purposes of section 5 of the Local Audit and Accountability Act 2014 (modification of that Act in relation to smaller authorities).”, and

after subsection (10) insert—

“(11)

A code issued under this section applies to an authority within subsection (1A) above only in respect of information relating to a financial year during which the authority was within that subsection.

(12)

A function under this section or section 3 below that is expressed to be exercisable by the Secretary of State is exercisable by the Secretary of State (and not the Welsh Ministers) in relation to a person or body that—

(a)

is within subsection (1A), and

(b)

exercises functions in relation to an area that is partly in England and partly in Wales.”