8.—(1) This regulation applies where a relevant authority to which this regulation applies has an auditor panel which is—
(a)a panel appointed as an auditor panel by the authority,
(b)a panel appointed as an auditor panel by the authority and one or more other relevant authorities, or
(c)a committee of the authority.
(2) Section 104(1) of the 1972 Act(1) (disqualification for membership of committees) applies in relation to an auditor panel within paragraph (1)(a) or (c) as if a member of that panel other than an independent member were a member of a committee of the authority.
(3) Section 104(1) of the 1972 Act applies in relation to an auditor panel within paragraph (1)(b) as if a member of that panel appointed by the authority other than as an independent member were a representative of the authority on a joint committee of the authority and another local authority within the meaning of that section.
(4) The relevant authorities to which this regulation applies are—
(a)county councils in England;
(b)district councils;
(c)London borough councils;
(d)parish councils;
(e)joint authorities under Part 4 of the Local Government Act 1985;
(f)the London Fire and Emergency Planning Authority;
(g)the London Waste and Recycling Board;
(h)the Common Council;
(i)the Council of the Isles of Scilly;
(j)port health authorities in England;
(k)the Broads Authority;
(l)National Park authorities in England;
(m)conservation boards;
(n)joint waste authorities;
(o)internal drainage boards in England;
(p)economic prosperity boards; and
(q)combined authorities.
Section 104 is applied, with modifications, by section 104(4) and (5) of the Local Government Act 1972; section 265A of that Act; the Environment Act 1995 (c.25), Schedule 7, paragraph 13(1) and S.I. 1978/1844.