Subject to the modification in paragraph (2), paragraphs 3, 4, 5(3)(b) and (4) and 8 of Schedule 15 to the 2006 Act, as they have effect prior to any amendment made by paragraph 125(1) to (3) of Schedule 4 to the 2012 Act, continue to apply in relation to the accounts of each Primary Care Trust and each Strategic Health Authority for the financial year ending 31st March 2013.

On and after 1st April 2013, any duty in relation to accounts and audit of those accounts that is conferred on a Primary Care Trust or a Strategic Health Authority by virtue of paragraphs 3, 4, 5(3)(b) and (4) and 8 of Schedule 15 to the 2006 Act is to be conferred instead on the Secretary of State.

Notwithstanding the commencement of paragraph 125(1) to (3) of Schedule 4 to the 2012 Act, on and after 1st April 2013 the provisions of the Audit Commission Act 19986 continue to apply in relation to the accounts of Primary Care Trusts and Strategic Health Authorities for the financial year ending 31st March 2013.