http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10The Local Audit (Appointing Person) Regulations 2015enLOCAL GOVERNMENT, ENGLAND AND WALES2024-05-20Statute Law Database2015-02-10 The Local Audit and Accountability Act 2014 (c. 2) makes provision about the accounts of local and certain other public authorities and the auditing of those accounts. These Regulations make provision for the appointment of a local auditor by a person specified by the Secretary of State (“an appointing person”) to audit the accounts of those authorities that choose to opt in to such arrangements. SCHEDULE Modifications to the Local Audit and Accountability Act 2014 and other Acts Regulation 23 PART 1General modifications 1 The Act applies subject to the modifications to the Act in the rest of this Schedule. PART 2 Appointment of local auditor 2 Section 7 applies in relation to an opted in authority as if— a for subsection (1) there were substituted— 1 The appointing person must appoint a local auditor to audit the accounts of an opted in authority for a financial year not later than 31st December in the preceding financial year. ; b in subsection (2)— i for “A relevant authority” there were substituted “The appointing person”; ii for “its accounts” there were substituted “the accounts”; and iii in paragraph (b) for “the authority” there were substituted “the appointing person”; c in subsection (3) for “the relevant authority” there were substituted “the appointing person”; and d subsection (8) were omitted. Procedure for appointment 3 Section 8 applies in relation to an opted in authority as if— a subsection (1) were omitted; b in subsection (2)— i for “The relevant authority” there were substituted “An opted in authority”; ii for “the appointment is made” there were substituted “the appointment of a local auditor in relation to the authority is notified to the authority by the appointing person”; iii in paragraph (a) for “it” there were substituted “the appointing person”; iv at the end of paragraph (b) there were inserted “and”; and v paragraphs (d) and (e) were omitted; c in subsection (3) for “relevant authority” there were substituted “the authority “; d in subsection (4) for “a relevant authority” both times it occurs there were substituted “an authority”; e in subsection (5) for “The relevant authority” there were substituted “The authority”; and f subsection (6) were omitted. Requirement to have auditor panel 4 Section 9 applies in relation to an opted in authority as if— a in subsection (1) after “relevant authority” there were inserted “other than an opted in authority”; and b after subsection (1) there were inserted— 1A An opted in authority may have an auditor panel at any time, but that panel must not be consulted about— a whether or not the authority is to become an opted in authority; b matters relating to an auditor appointed by an appointing person; or c matters relating to an audit carried out by an auditor appointed by an appointing person. . Functions of auditor panel 5 Section 10 applies in relation to an opted in authority as if before subsection (1) there were inserted— A1 This section is subject to section 9. Failure of appointing person to appoint local auditor 6 In the event that the appointing person fails to appoint a local auditor to an opted in authority in accordance with Part 3 of the Act, section 12 applies as if— a for subsection (1) there were substituted— 1 If an appointing person fails to appoint a local auditor to audit the accounts of an opted in authority, other than a clinical commissioning group, in accordance with this Part, the authority must immediately inform the appointing person and the Secretary of State of that fact. b in subsection (2)— i for the words from “relevant authority” to “commissioning group,” there were substituted “an appointing person”; ii after “local auditor”, the first time those words appear, there were inserted “to audit the accounts of an opted in authority, other than a clinical commissioning group”; iii after paragraph (a) there were inserted— aa direct the appointing person to appoint an auditor, or ; c after subsection (2) there were inserted— 2A Where an appointment is made under subsection (2)(aa)— a the appointment takes effect on such terms as the Secretary of State may direct; and b the appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the local authority. ; d in subsection (3)(a) “relevant” were omitted; e in subsection (4)— i “relevant” were omitted both times it occurs; ii in paragraph (a), after “authority” there were inserted “and where the Secretary of State intends to direct the appointing person, that person”; and iii in paragraph (b) after “authority” there were inserted “or the appointing person”; and f in subsection (5) for “a relevant authority” there were substituted “an authority”. Failure of principal authority to appoint local auditor 7 In the event that a principal authority which is not an opted in authority fails to appoint a local auditor in accordance with Part 3 of the Act, section 12 applies as if— a in subsection (1), for “relevant authority” there were substituted “principal authority which is not an opted in authority”; b in subsection (2)— i for “relevant authority” there were substituted “principal authority which is not an opted in authority”; ii after paragraph (a) there were inserted— aa direct the person specified under regulation 3(2) of the Local Audit (Appointing Person) Regulations 2015 in relation to the class of principal authorities within which the authority falls, to appoint an auditor, ; c after subsection (2) there were inserted— 2A Where an appointment is made under subsection (2)(aa)— a the appointment takes effect on such terms as the Secretary of State may direct; and b the relevant appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the authority. ; d in subsection (3)(a) “relevant” were omitted; e in subsection (4)— i “relevant” were omitted both times it occurs; ii in paragraph (a), after “authority” there were inserted “and, where the Secretary of State intends to direct the appointing person, that person”; and iii in paragraph (b), after “authority” there were inserted “or the appointing person”; and f in subsection (5) for “a relevant authority” there were substituted “an authority”. Modification to Schedule 3 (further provisions about appointment of local auditors) 8 Schedule 3 does not apply to opted in authorities. Modification to Schedule 5 (eligibility and regulation of local auditors) 9 Schedule 5 applies in relation to a local auditor appointed by an appointing person as if after paragraph 4 there were inserted— 4A In section 1213(2) (effect of ineligibility)— a omit “and” at the end of paragraph (a); b insert “and” at the end of paragraph (b); and c after paragraph (b), insert— c where the local auditor was appointed by an appointing person, give the notice in paragraph (b) to that person. . 10 Paragraph 5 of Schedule 5 applies in relation to an appointment by an appointing person, as if— a in subsection (1) of the inserted text, for “and (5)” there were substituted “, (5) and (5A)”; and b after subsection (5) of the inserted text, there were inserted— 5A This subsection applies if— a P is an employee or a member of the appointing person who is responsible for appointing the authority’s local auditor; or b P is a partner or employee of a person falling within paragraph (a), or a partnership of which such a person is a partner. . 11 Paragraph 6 of Schedule 5 applies in relation to a local auditor appointed by an appointing person as if the text of that paragraph were subparagraph (2) and before that paragraph there were inserted— 1 In section 1215 (effect of lack of independence) in subsection (1)— a omit “and” at the end of paragraph (a); b insert “and” at the end of paragraph (b); and c after paragraph (b), insert— c where the local auditor was appointed by an appointing person, also give the notice in paragraph (b) to the appointing person. . 12 Paragraph 7 of Schedule 5 applies in relation to a local auditor appointed by an appointing person as if for the words from “after subsection (5)” to the end of that paragraph there were substituted— in subsection (5)— a for “audited person” the first time it occurs substitute “appointing person who appointed the local auditor”; and b in paragraph (b) for “audited person” substitute “appointing person”. . 13 Paragraph 16 of Schedule 5 applies in relation to an opted in authority as if— a in subsection (1) of the inserted text, after “appointed” there were inserted “by an appointing person”; b in subsections (2) and (5) of the inserted text, for “relevant authority” there were substituted “appointing person”; c in subsection (6) of the inserted text for “authority” there were substituted “appointing person”; and d subsection (7) were omitted. 14 Paragraph 17 of Schedule 5 applies in relation to an opted in authority as if in subsection (1) of the inserted text— a for “relevant authority” the second time it appears, there were substituted “appointing person who appointed the auditor”; and b after “section 1248” there were inserted “, and must ensure that the authority is either not required to pay a fee for the first audit, or is refunded any fee paid”. Modification to Schedule 6 (codes of audit practice and guidance) 15 Schedule 6 applies where an appointing person has been specified under regulation 3 as if there were inserted after paragraph 1(5)(e)— ea a person specified under regulation 3 of the Local Audit (Appointing Person) Regulations 2015, . Modification to Schedule 11 (disclosure of information) 16 Schedule 11 applies where an appointing person has been specified under regulation 3 as if the following were inserted after paragraph 1(3)(c)— ca a person specified under regulation 3 of the Local Audit (Appointing Person) Regulations 2015, . PART 3 Modification to the Anti-terrorism, Crime and Security Act 2001 17 Paragraph 53F of Schedule 4 to the Anti-terrorism, Crime and Security Act 2001 applies where an appointing person has been specified under regulation 3 as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Appointing Person) Regulations 2015.” Modification to the National Health Service Act 2006 18 Paragraph 17(5) of Schedule 1A to the National Health Service Act 2006 applies in relation to an opted in authority as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Appointing Person) Regulations 2015”. 19 Paragraph 4 of Schedule 15 to that Act applies in relation to an opted in authority as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Smaller Authorities) Regulations 2015”. 2001 c. 24. Paragraph 53F was inserted by the Local Audit and Accountability Act 2014, section 45 and Schedule 12. 2006 c. 41. Paragraph 17 of Schedule 1A and paragraph 4 of Schedule 15 were amended by the Local Audit and Accountability Act 2014, section 45 and Schedule 12 Sch. para. 1 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 2 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 3 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 4 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 5 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 6 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 7 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 8 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 9 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 10 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 11 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 12 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 13 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 14 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 15 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 16 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 17 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 18 in force at 10.2.2015 in accordance with reg. 1(1)Sch. para. 19 in force at 10.2.2015 in accordance with reg. 1(1)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192" NumberOfProvisions="43" RestrictStartDate="2015-02-10" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" xml:lang="en" SchemaVersion="1.0" RestrictExtent="E+W">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10</dc:identifier>
<dc:title>The Local Audit (Appointing Person) Regulations 2015</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">LOCAL GOVERNMENT, ENGLAND AND WALES</dc:subject>
<dc:modified>2024-05-20</dc:modified>
<dc:publisher>Statute Law Database</dc:publisher>
<dct:valid>2015-02-10</dct:valid>
<dc:description>The Local Audit and Accountability Act 2014 (c. 2) makes provision about the accounts of local and certain other public authorities and the auditing of those accounts. These Regulations make provision for the appointment of a local auditor by a person specified by the Secretary of State (“an appointing person”) to audit the accounts of those authorities that choose to opt in to such arrangements.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2015/192/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2015/192/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2015/192/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2015/192/2015-02-10" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2015/192/introduction/2015-02-10" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2015/192/signature/2015-02-10" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2015/192/note/2015-02-10" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2015/192/body/2015-02-10" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/2015-02-10/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2015/192/contents/2015-02-10" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2015/192/schedules/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2015/192/schedules" title="current"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2015/9780111126134" title="The Local Audit (Appointing Person) Regulations 2015"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2015/192/2015-02-10" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2015/192/signature/2015-02-10" title="Signature; Signature"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2015/192/signature/2015-02-10" title="Signature; Signature"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2015/192/note/2015-02-10" title="Explanatory Note; Explanatory Note"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2015/192/note/2015-02-10" title="Explanatory Note; Explanatory Note"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2015"/>
<ukm:Number Value="192"/>
<ukm:Made Date="2015-02-09"/>
<ukm:ISBN Value="9780111129289"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" AffectingNumber="69" AffectingProvisions="reg. 2(2)(a)" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-5" AffectedNumber="192" Type="omitted" EffectId="key-e26f97e1def18030d09ab0845410f856" Modified="2022-01-31T17:24:59Z" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2022" AffectingEffectsExtent="E+W" AffectedProvisions="reg. 13(1)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" Created="2022-01-31T17:24:59Z" Row="5" AffectedYear="2015">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-13-1" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/13/1">reg. 13(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-a" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/2/a">reg. 2(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="omitted" AffectingEffectsExtent="E+W" AffectingYear="2022" AffectedYear="2015" AffectingNumber="69" EffectId="key-e628934997f741051d0ded4f07b11959" Created="2022-01-31T17:24:59Z" AffectingProvisions="reg. 2(2)(a)" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" Row="6" Modified="2022-01-31T17:24:59Z" AffectedProvisions="reg. 13(2)" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-6" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" AffectedNumber="192" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectedClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-13-2" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/13/2">reg. 13(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-a" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/2/a">reg. 2(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="7" EffectId="key-83f9c0e12378b5235047b1bea7aea1df" AffectedProvisions="reg. 13(4)" AffectingProvisions="reg. 2(2)(b)" AffectedNumber="192" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" AffectedYear="2015" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="69" AffectingYear="2022" Type="inserted" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2022-01-31T17:24:59Z" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-7" Modified="2022-01-31T17:24:59Z" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectingEffectsExtent="E+W" RequiresApplied="true">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-13-4" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/13/4" FoundRef="regulation-13">reg. 13(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-b" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/2/b">reg. 2(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2015" Modified="2022-01-31T17:24:59Z" AffectingYear="2022" Type="words substituted" AffectedNumber="192" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="69" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 2(3)(a)" AffectedProvisions="reg. 16(1)" AffectingEffectsExtent="E+W" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-8" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" Created="2022-01-31T17:24:59Z" Row="8" EffectId="key-f1be5dc2e308fa653ecb986818eb6340" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-16-1" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/16/1">reg. 16(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-a" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/3/a">reg. 2(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="192" AffectingProvisions="reg. 2(3)(b)" Row="9" Created="2022-01-31T17:24:59Z" AffectingEffectsExtent="E+W" AffectedProvisions="reg. 16(3)" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-9" AffectingNumber="69" AffectingYear="2022" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2022-01-31T17:24:59Z" AffectedYear="2015" EffectId="key-fdf4fbd9cf1654d40a62fbc429e3aa6b" Type="words substituted">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-16-3" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/16/3">reg. 16(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-b" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/3/b">reg. 2(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="69" AffectedNumber="192" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectedYear="2015" AffectingYear="2022" Type="words substituted" AffectingProvisions="reg. 2(4)(a)" Modified="2022-01-31T17:24:59Z" AffectingEffectsExtent="E+W" AffectingClass="UnitedKingdomStatutoryInstrument" Row="10" AffectedProvisions="reg. 17(1)" EffectId="key-dcaaaf5849dcbe689829696bfd494522" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-10" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2022-01-31T17:24:59Z">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-17-1" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/17/1">reg. 17(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-4-a" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/4/a">reg. 2(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2022-01-31T17:24:59Z" Row="11" AffectedYear="2015" AffectingYear="2022" AffectedNumber="192" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-69-grkr20x4-11" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg. 17(2A)(2B)" AffectingEffectsExtent="E+W" Created="2022-01-31T17:24:59Z" Type="inserted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectingNumber="69" AffectingProvisions="reg. 2(4)(b)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/69" RequiresApplied="true" EffectId="key-c423410fa9529e0a8321de985bed1014">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-17-2A" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/17/2A" FoundRef="regulation-17">reg. 17(2A)</ukm:Section>
<ukm:Section Ref="regulation-17-2B" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/17/2B" FoundRef="regulation-17">(2B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Local Audit (Appointing Person) (Amendment) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-4-b" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/2/4/b">reg. 2(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/3">reg. 1(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/69/regulation/1/1">reg. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-02-16" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-250" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectingYear="2022" AffectedProvisions="reg. 15(7)(b)(i)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingNumber="634" Modified="2022-06-22T15:50:01Z" Created="2022-06-22T15:50:01Z" Type="words substituted" AffectingProvisions="reg. 78(2)(a)" RequiresApplied="true" Row="250" AffectedYear="2015" AffectedNumber="192" EffectId="key-e8718e30f87e582dafdab1bb27c97ca9" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-15-7-b-i" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/15/7/b/i">reg. 15(7)(b)(i)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-78-2-a" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/78/2/a">reg. 78(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-251" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634" AffectingYear="2022" AffectingProvisions="reg. 78(2)(b)" Row="251" AffectingNumber="634" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectedYear="2015" Created="2022-06-22T15:50:01Z" AffectedProvisions="reg. 15(7)(b)(ii)" EffectId="key-237ae7d7435a9d5881ed9d206c96d96b" Modified="2022-06-22T15:50:01Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="192">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-15-7-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2015/192/regulation/15/7/b/ii">reg. 15(7)(b)(ii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-78-2-b" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/78/2/b">reg. 78(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. para. 6(a)" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634" Created="2022-06-22T15:50:01Z" AffectingNumber="634" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-252" AffectingProvisions="reg. 78(3)(a)" AffectingYear="2022" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="192" AffectingClass="UnitedKingdomStatutoryInstrument" Type="words substituted" AffectedYear="2015" Modified="2022-06-22T15:50:01Z" EffectId="key-fd078e536f10f1d01c85bef167b77c14" Row="252">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule">Sch. </ukm:Section>
<ukm:Section Ref="schedule-paragraph-6-a" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/a">para. 6(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-78-3-a" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/78/3/a">reg. 78(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="192" Type="words substituted" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="634" Created="2022-06-22T15:50:01Z" Row="253" AffectingProvisions="reg. 78(3)(b)(i)" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-253" EffectId="key-7366a707b44a957bd6e14e207024bb91" Modified="2022-06-22T15:50:01Z" AffectingYear="2022" RequiresApplied="true" AffectedProvisions="Sch. para. 6(b)(i)" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2015">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule">Sch. </ukm:Section>
<ukm:Section Ref="schedule-paragraph-6-b-i" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b/i">para. 6(b)(i)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-78-3-b-i" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/78/3/b/i">reg. 78(3)(b)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2022" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="192" Row="254" AffectedYear="2015" Created="2022-06-22T15:50:01Z" AffectingProvisions="reg. 78(3)(b)(ii)" Type="words substituted" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectingNumber="634" EffectId="key-077481c01a3a5270dbee403a56f82b77" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" Modified="2022-06-22T15:50:01Z" AffectedProvisions="Sch. para. 6(b)(ii)" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-254" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule">Sch. </ukm:Section>
<ukm:Section Ref="schedule-paragraph-6-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b/ii">para. 6(b)(ii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-78-3-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/78/3/b/ii">reg. 78(3)(b)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-29f73566dca4f73de33c358916a1f490" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/634" AffectedURI="http://www.legislation.gov.uk/id/uksi/2015/192" AffectingProvisions="Sch. para. 1(1)(3)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="words substituted" Row="784" URI="http://www.legislation.gov.uk/id/effect/uksi-2022-634-mvysibw4-784" AffectedNumber="192" AffectedProvisions="Regulations" AffectingYear="2022" AffectedYear="2015" RequiresApplied="true" Modified="2022-06-22T15:50:01Z" AffectingNumber="634" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2022-06-22T15:50:01Z">
<ukm:AffectedTitle>The Local Audit (Appointing Person) Regulations 2015</ukm:AffectedTitle>
<ukm:AffectedProvisions>Regulations</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2022/634/schedule">Sch. </ukm:Section>
<ukm:Section Ref="schedule-paragraph-1-1" URI="http://www.legislation.gov.uk/id/uksi/2022/634/schedule/paragraph/1/1">para. 1(1)</ukm:Section>
<ukm:Section Ref="schedule-paragraph-1-3" URI="http://www.legislation.gov.uk/id/uksi/2022/634/schedule/paragraph/1/3">(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2022/634/schedule">Sch. </ukm:Section>
<ukm:Section Ref="schedule-paragraph-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/schedule/paragraph/1/2">para. 1(2)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/634/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2022-07-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2015/9780111126134">
<dc:title>The Local Audit (Appointing Person) Regulations 2015</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2015"/>
<ukm:ISBN Value="9780111126134"/>
</ukm:Supersedes>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2015/192/pdfs/uksiem_20150192_en.pdf" Date="2015-02-13" Title="UK Explanatory Memorandum" Size="58390"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2015/192/pdfs/uksi_20150192_en.pdf" Date="2015-02-13" Size="94564"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="43"/>
<ukm:BodyParagraphs Value="23"/>
<ukm:ScheduleParagraphs Value="20"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Schedules RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Schedule DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule" NumberOfProvisions="20" RestrictStartDate="2015-02-10" id="schedule" RestrictExtent="E+W">
<Number>SCHEDULE</Number>
<TitleBlock>
<Title>Modifications to the Local Audit and Accountability Act 2014 and other Acts</Title>
</TitleBlock>
<Reference>Regulation 23</Reference>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/part/1/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/part/1" NumberOfProvisions="1" RestrictStartDate="2015-02-10" id="schedule-part-1" RestrictExtent="E+W">
<Number>PART 1</Number>
<Title>General modifications</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/1/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/1" RestrictStartDate="2015-02-10" id="schedule-paragraph-1" RestrictExtent="E+W">
<Pnumber>
<CommentaryRef Ref="key-cab14ec0c78c9613e4edc17c6f431213"/>
1
</Pnumber>
<P1para>
<Text>
The Act applies subject to the modifications to
<Abbreviation Expansion="Local Audit and Accountability Act 2014 c. 2">the Act</Abbreviation>
in the rest of this Schedule.
</Text>
</P1para>
</P1>
</Part>
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/part/2/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/part/2" NumberOfProvisions="16" RestrictStartDate="2015-02-10" id="schedule-part-2" RestrictExtent="E+W">
<Number>PART 2</Number>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Appointment of local auditor</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2" id="schedule-paragraph-2">
<Pnumber>
<CommentaryRef Ref="key-5f5ff2bb0c84e630b406278320e1bbf2"/>
2
</Pnumber>
<P1para>
<Text>Section 7 applies in relation to an opted in authority as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/a" id="schedule-paragraph-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for subsection (1) there were substituted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>The appointing person must appoint a local auditor to audit the accounts of an opted in authority for a financial year not later than 31st December in the preceding financial year.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/b" id="schedule-paragraph-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/b/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/b/i" id="schedule-paragraph-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “A relevant authority” there were substituted “The appointing person”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/b/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/b/ii" id="schedule-paragraph-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “its accounts” there were substituted “the accounts”; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/b/iii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/b/iii" id="schedule-paragraph-2-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (b) for “the authority” there were substituted “the appointing person”;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/c/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/c" id="schedule-paragraph-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (3) for “the relevant authority” there were substituted “the appointing person”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2/d/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/2/d" id="schedule-paragraph-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>subsection (8) were omitted.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Procedure for appointment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3" id="schedule-paragraph-3">
<Pnumber>
<CommentaryRef Ref="key-da1c8845d3da3c08bbf3e72356aa3f62"/>
3
</Pnumber>
<P1para>
<Text>Section 8 applies in relation to an opted in authority as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/a" id="schedule-paragraph-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>subsection (1) were omitted;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b" id="schedule-paragraph-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b/i" id="schedule-paragraph-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “The relevant authority” there were substituted “An opted in authority”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b/ii" id="schedule-paragraph-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>for “the appointment is made” there were substituted “the appointment of a local auditor in relation to the authority is notified to the authority by the appointing person”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/iii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b/iii" id="schedule-paragraph-3-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (a) for “it” there were substituted “the appointing person”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/iv/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b/iv" id="schedule-paragraph-3-b-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>at the end of paragraph (b) there were inserted “and”; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/b/v/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/b/v" id="schedule-paragraph-3-b-v">
<Pnumber>v</Pnumber>
<P4para>
<Text>paragraphs (d) and (e) were omitted;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/c/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/c" id="schedule-paragraph-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (3) for “relevant authority” there were substituted “the authority “;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/d/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/d" id="schedule-paragraph-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in subsection (4) for “a relevant authority” both times it occurs there were substituted “an authority”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/e/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/e" id="schedule-paragraph-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (5) for “The relevant authority” there were substituted “The authority”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/3/f/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/3/f" id="schedule-paragraph-3-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>subsection (6) were omitted.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Requirement to have auditor panel</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/4/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/4" id="schedule-paragraph-4">
<Pnumber>
<CommentaryRef Ref="key-9f1f544ac97e5251a62f07b7b9ddc283"/>
4
</Pnumber>
<P1para>
<Text>Section 9 applies in relation to an opted in authority as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/4/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/4/a" id="schedule-paragraph-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) after “relevant authority” there were inserted “other than an opted in authority”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/4/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/4/b" id="schedule-paragraph-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after subsection (1) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>An opted in authority may have an auditor panel at any time, but that panel must not be consulted about—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>whether or not the authority is to become an opted in authority;</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>matters relating to an auditor appointed by an appointing person; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>matters relating to an audit carried out by an auditor appointed by an appointing person.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Functions of auditor panel</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/5/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/5" id="schedule-paragraph-5">
<Pnumber>
<CommentaryRef Ref="key-7b0b402324e4d6137af4548758450e47"/>
5
</Pnumber>
<P1para>
<Text>Section 10 applies in relation to an opted in authority as if before subsection (1) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>A1</Pnumber>
<P2para>
<Text>This section is subject to section 9.</Text>
</P2para>
</P2>
</BlockAmendment>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Failure of appointing person to appoint local auditor</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6" id="schedule-paragraph-6">
<Pnumber>
<CommentaryRef Ref="key-aa68203cecd8b67e57cc3477b0702eae"/>
6
</Pnumber>
<P1para>
<Text>In the event that the appointing person fails to appoint a local auditor to an opted in authority in accordance with Part 3 of the Act, section 12 applies as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/a" id="schedule-paragraph-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for subsection (1) there were substituted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>If an appointing person fails to appoint a local auditor to audit the accounts of an opted in authority, other than a clinical commissioning group, in accordance with this Part, the authority must immediately inform the appointing person and the Secretary of State of that fact.</Text>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b" id="schedule-paragraph-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/b/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b/i" id="schedule-paragraph-6-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for the words from “relevant authority” to “commissioning group,” there were substituted “an appointing person”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/b/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b/ii" id="schedule-paragraph-6-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>after “local auditor”, the first time those words appear, there were inserted “to audit the accounts of an opted in authority, other than a clinical commissioning group”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/b/iii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/b/iii" id="schedule-paragraph-6-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>after paragraph (a) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>direct the appointing person to appoint an auditor, or</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/c/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/c" id="schedule-paragraph-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>after subsection (2) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>Where an appointment is made under subsection (2)(aa)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the appointment takes effect on such terms as the Secretary of State may direct; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the local authority.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/d/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/d" id="schedule-paragraph-6-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in subsection (3)(a) “relevant” were omitted;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/e/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/e" id="schedule-paragraph-6-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (4)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/e/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/e/i" id="schedule-paragraph-6-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>“relevant” were omitted both times it occurs;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/e/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/e/ii" id="schedule-paragraph-6-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in paragraph (a), after “authority” there were inserted “and where the Secretary of State intends to direct the appointing person, that person”; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/e/iii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/e/iii" id="schedule-paragraph-6-e-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (b) after “authority” there were inserted “or the appointing person”; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/6/f/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/6/f" id="schedule-paragraph-6-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>in subsection (5) for “a relevant authority” there were substituted “an authority”.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Failure of principal authority to appoint local auditor</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7" id="schedule-paragraph-7">
<Pnumber>
<CommentaryRef Ref="key-0a9c3ad0cb390db78f13942103503ba3"/>
7
</Pnumber>
<P1para>
<Text>In the event that a principal authority which is not an opted in authority fails to appoint a local auditor in accordance with Part 3 of the Act, section 12 applies as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/a" id="schedule-paragraph-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1), for “relevant authority” there were substituted “principal authority which is not an opted in authority”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/b" id="schedule-paragraph-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/b/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/b/i" id="schedule-paragraph-7-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>for “relevant authority” there were substituted “principal authority which is not an opted in authority”;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/b/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/b/ii" id="schedule-paragraph-7-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>after paragraph (a) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>direct the person specified under regulation 3(2) of the Local Audit (Appointing Person) Regulations 2015 in relation to the class of principal authorities within which the authority falls, to appoint an auditor,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/c/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/c" id="schedule-paragraph-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>after subsection (2) there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>Where an appointment is made under subsection (2)(aa)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the appointment takes effect on such terms as the Secretary of State may direct; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the relevant appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the authority.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/d/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/d" id="schedule-paragraph-7-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in subsection (3)(a) “relevant” were omitted;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/e/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/e" id="schedule-paragraph-7-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (4)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/e/i/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/e/i" id="schedule-paragraph-7-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>“relevant” were omitted both times it occurs;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/e/ii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/e/ii" id="schedule-paragraph-7-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in paragraph (a), after “authority” there were inserted “and, where the Secretary of State intends to direct the appointing person, that person”; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/e/iii/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/e/iii" id="schedule-paragraph-7-e-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (b), after “authority” there were inserted “or the appointing person”; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/7/f/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/7/f" id="schedule-paragraph-7-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>in subsection (5) for “a relevant authority” there were substituted “an authority”.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to Schedule 3 (further provisions about appointment of local auditors)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/8/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/8" id="schedule-paragraph-8">
<Pnumber>
<CommentaryRef Ref="key-8c17516f6e53bd337f61e9887d814b21"/>
8
</Pnumber>
<P1para>
<Text>Schedule 3 does not apply to opted in authorities.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to Schedule 5 (eligibility and regulation of local auditors)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/9/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/9" id="schedule-paragraph-9">
<Pnumber>
<CommentaryRef Ref="key-93006dcd7c81f2a54d7e5800b7d48fd1"/>
9
</Pnumber>
<P1para>
<Text>Schedule 5 applies in relation to a local auditor appointed by an appointing person as if after paragraph 4 there were inserted—</Text>
<BlockAmendment TargetSubClass="unknown" Context="unknown" TargetClass="unknown" Format="double">
<P1>
<Pnumber PuncAfter=".">4A</Pnumber>
<P1para>
<Text>In section 1213(2) (effect of ineligibility)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>omit “and” at the end of paragraph (a);</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>insert “and” at the end of paragraph (b); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>after paragraph (b), insert—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>where the local auditor was appointed by an appointing person, give the notice in paragraph (b) to that person.</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
</P1para>
</P1>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/10/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/10" id="schedule-paragraph-10">
<Pnumber>
<CommentaryRef Ref="key-3ab2dbe79e73d16bea9e0ff373a08ce9"/>
10
</Pnumber>
<P1para>
<Text>Paragraph 5 of Schedule 5 applies in relation to an appointment by an appointing person, as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/10/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/10/a" id="schedule-paragraph-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) of the inserted text, for “and (5)” there were substituted “, (5) and (5A)”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/10/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/10/b" id="schedule-paragraph-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after subsection (5) of the inserted text, there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>5A</Pnumber>
<P2para>
<Text>This subsection applies if—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>P is an employee or a member of the appointing person who is responsible for appointing the authority’s local auditor; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>P is a partner or employee of a person falling within paragraph (a), or a partnership of which such a person is a partner.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/11/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/11" id="schedule-paragraph-11">
<Pnumber>
<CommentaryRef Ref="key-7eb9b7e73d00caae12b325e83cfe6fb3"/>
11
</Pnumber>
<P1para>
<Text>Paragraph 6 of Schedule 5 applies in relation to a local auditor appointed by an appointing person as if the text of that paragraph were subparagraph (2) and before that paragraph there were inserted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 1215 (effect of lack of independence) in subsection (1)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>omit “and” at the end of paragraph (a);</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>insert “and” at the end of paragraph (b); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>after paragraph (b), insert—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>where the local auditor was appointed by an appointing person, also give the notice in paragraph (b) to the appointing person.</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/12/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/12" id="schedule-paragraph-12">
<Pnumber>
<CommentaryRef Ref="key-252e637ecc8d2acfc3f02a826416c056"/>
12
</Pnumber>
<P1para>
<Text>Paragraph 7 of Schedule 5 applies in relation to a local auditor appointed by an appointing person as if for the words from “after subsection (5)” to the end of that paragraph there were substituted—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2para>
<Text>in subsection (5)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>for “audited person” the first time it occurs substitute “appointing person who appointed the local auditor”; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (b) for “audited person” substitute “appointing person”.</Text>
</P3para>
</P3>
</P2para>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/13/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/13" id="schedule-paragraph-13">
<Pnumber>
<CommentaryRef Ref="key-ee6146709d668ca842722cd9d6b2862e"/>
13
</Pnumber>
<P1para>
<Text>Paragraph 16 of Schedule 5 applies in relation to an opted in authority as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/13/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/13/a" id="schedule-paragraph-13-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) of the inserted text, after “appointed” there were inserted “by an appointing person”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/13/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/13/b" id="schedule-paragraph-13-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsections (2) and (5) of the inserted text, for “relevant authority” there were substituted “appointing person”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/13/c/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/13/c" id="schedule-paragraph-13-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (6) of the inserted text for “authority” there were substituted “appointing person”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/13/d/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/13/d" id="schedule-paragraph-13-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>subsection (7) were omitted.</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/14/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/14" id="schedule-paragraph-14">
<Pnumber>
<CommentaryRef Ref="key-128ca89666c7124f0a107f8a2cec12be"/>
14
</Pnumber>
<P1para>
<Text>Paragraph 17 of Schedule 5 applies in relation to an opted in authority as if in subsection (1) of the inserted text—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/14/a/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/14/a" id="schedule-paragraph-14-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “relevant authority” the second time it appears, there were substituted “appointing person who appointed the auditor”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/14/b/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/14/b" id="schedule-paragraph-14-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after “section 1248” there were inserted “, and must ensure that the authority is either not required to pay a fee for the first audit, or is refunded any fee paid”.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to Schedule 6 (codes of audit practice and guidance)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/15/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/15" id="schedule-paragraph-15">
<Pnumber>
<CommentaryRef Ref="key-ad425869e937a8b7b70ac11acae76d4d"/>
15
</Pnumber>
<P1para>
<Text>Schedule 6 applies where an appointing person has been specified under regulation 3 as if there were inserted after paragraph 1(5)(e)—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>ea</Pnumber>
<P3para>
<Text>a person specified under regulation 3 of the Local Audit (Appointing Person) Regulations 2015,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to Schedule 11 (disclosure of information)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/16/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/16" id="schedule-paragraph-16">
<Pnumber>
<CommentaryRef Ref="key-12a5d00750be8fd3506cce08472ddaea"/>
16
</Pnumber>
<P1para>
<Text>Schedule 11 applies where an appointing person has been specified under regulation 3 as if the following were inserted after paragraph 1(3)(c)—</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P3>
<Pnumber>ca</Pnumber>
<P3para>
<Text>a person specified under regulation 3 of the Local Audit (Appointing Person) Regulations 2015,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P1para>
</P1>
</P1group>
</Part>
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/part/3/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/part/3" NumberOfProvisions="3" RestrictStartDate="2015-02-10" id="schedule-part-3" RestrictExtent="E+W">
<Number>PART 3</Number>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to the Anti-terrorism, Crime and Security Act 2001</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/17/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/17" id="schedule-paragraph-17">
<Pnumber>
<CommentaryRef Ref="key-807366f401cc52f40713c0d26b3565dc"/>
17
</Pnumber>
<P1para>
<Text>
Paragraph 53F of Schedule 4 to the Anti-terrorism, Crime and Security Act 2001
<FootnoteRef Ref="f00006"/>
applies where an appointing person has been specified under regulation 3 as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Appointing Person) Regulations 2015.”
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-02-10" RestrictExtent="E+W">
<Title>Modification to the National Health Service Act 2006</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/18/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/18" id="schedule-paragraph-18">
<Pnumber>
<CommentaryRef Ref="key-5e775a84fe9f23dce5d7206b38ad6816"/>
18
</Pnumber>
<P1para>
<Text>
Paragraph 17(5) of Schedule 1A to the National Health Service Act 2006
<FootnoteRef Ref="f00007"/>
applies in relation to an opted in authority as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Appointing Person) Regulations 2015”.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/19/2015-02-10" IdURI="http://www.legislation.gov.uk/id/uksi/2015/192/schedule/paragraph/19" id="schedule-paragraph-19">
<Pnumber>
<CommentaryRef Ref="key-e2d4f4ff6b9859002d9159ae691ec699"/>
19
</Pnumber>
<P1para>
<Text>Paragraph 4 of Schedule 15 to that Act applies in relation to an opted in authority as if after “2014” there were inserted the words “as it has effect by virtue of the Local Audit (Smaller Authorities) Regulations 2015”.</Text>
</P1para>
</P1>
</P1group>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
<Footnotes>
<Footnote id="f00006">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/24" id="c00008" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="0024">2001 c. 24</Citation>
. Paragraph 53F was inserted by the Local Audit and Accountability Act 2014, section 45 and Schedule 12.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00007">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/41" id="c00009" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="0041">2006 c. 41</Citation>
. Paragraph 17 of Schedule 1A and paragraph 4 of Schedule 15 were amended by the Local Audit and Accountability Act 2014, section 45 and Schedule 12
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary Type="I" id="key-cab14ec0c78c9613e4edc17c6f431213">
<Para>
<Text>Sch. para. 1 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-5f5ff2bb0c84e630b406278320e1bbf2">
<Para>
<Text>Sch. para. 2 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-da1c8845d3da3c08bbf3e72356aa3f62">
<Para>
<Text>Sch. para. 3 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-9f1f544ac97e5251a62f07b7b9ddc283">
<Para>
<Text>Sch. para. 4 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7b0b402324e4d6137af4548758450e47">
<Para>
<Text>Sch. para. 5 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-aa68203cecd8b67e57cc3477b0702eae">
<Para>
<Text>Sch. para. 6 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-0a9c3ad0cb390db78f13942103503ba3">
<Para>
<Text>Sch. para. 7 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-8c17516f6e53bd337f61e9887d814b21">
<Para>
<Text>Sch. para. 8 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-93006dcd7c81f2a54d7e5800b7d48fd1">
<Para>
<Text>Sch. para. 9 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-3ab2dbe79e73d16bea9e0ff373a08ce9">
<Para>
<Text>Sch. para. 10 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-7eb9b7e73d00caae12b325e83cfe6fb3">
<Para>
<Text>Sch. para. 11 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-252e637ecc8d2acfc3f02a826416c056">
<Para>
<Text>Sch. para. 12 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-ee6146709d668ca842722cd9d6b2862e">
<Para>
<Text>Sch. para. 13 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-128ca89666c7124f0a107f8a2cec12be">
<Para>
<Text>Sch. para. 14 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-ad425869e937a8b7b70ac11acae76d4d">
<Para>
<Text>Sch. para. 15 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-12a5d00750be8fd3506cce08472ddaea">
<Para>
<Text>Sch. para. 16 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-807366f401cc52f40713c0d26b3565dc">
<Para>
<Text>Sch. para. 17 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-5e775a84fe9f23dce5d7206b38ad6816">
<Para>
<Text>Sch. para. 18 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-e2d4f4ff6b9859002d9159ae691ec699">
<Para>
<Text>Sch. para. 19 in force at 10.2.2015 in accordance with reg. 1(1)</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>