Section 149 of the Charities Act 2011 (audit or examination of English NHS charity accounts)17 continues to apply in respect of the accounts of a relevant charitable trust for the financial year ending on 31st March 2013 or any previous financial year.

In this paragraph, a “relevant charitable trust” means a charitable trust of which the trustees were, on 31st March 2013, a Primary Care Trust, the trustees for such a Trust appointed in pursuance of paragraph 12 of Schedule 3 to the 2006 Act or a Strategic Health Authority.