http://www.legislation.gov.uk/uksi/2015/841/schedule/paragraph/6/madeThe Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015enKing's Printer of Acts of Parliament2016-06-29LOCAL GOVERNMENT, ENGLAND AND WALES This is the seventh commencement order of the Local Audit and Accountability Act 2014 (“the 2014 Act”) and commences the majority of the remaining provisions in the 2014 Act. SCHEDULE Further transitional, transitory and saving provisions Disclosure of information 6 1 Information relating to a particular body or person that was obtained by an auditor, or by a person acting on behalf of an auditor, under or by virtue of the 1998 Act is to be treated for the purposes of Schedule 11 (disclosure of information) to the 2014 Act as information obtained by a local auditor under or by virtue of that Act or in the course of an audit under that Act. 2 Nothing in the 2014 Act affects sections 49 and 49ZA of the 1998 Act in their operation in relation to offences committed before 1st April 2015.
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Information relating to a particular body or person that was obtained by an auditor, or by a person acting on behalf of an auditor, under or by virtue of the
<Abbreviation Expansion="Audit Commission Act 1998 c. 18">1998 Act</Abbreviation>
is to be treated for the purposes of Schedule 11 (disclosure of information) to the
<Abbreviation Expansion="Local Audit and Accountability Act 2014 c. 2">2014 Act</Abbreviation>
as information obtained by a local auditor under or by virtue of that Act or in the course of an audit under that Act.
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