Local Audit and Accountability Act 2014

• (1) Section 51 (power of audit authority to require information) is amended as follows.

• (2) In the heading, for “audit authority” substitute “ Auditor General for Wales ”.

• (3) In subsection (1)—

• (a) for “appointing audit authority” substitute “ Auditor General for Wales ”, and

• (b) for “it” substitute “ the Auditor General for Wales ”.

• (4) In subsection (2)—

• (a) for “an audit authority” substitute “ the Auditor General for Wales ”, and

• (b) for “authority” substitute “ Auditor General for Wales ”.

111

Omit section 52 (subsidiaries of Passenger Transport Executives).

112

• (1) Section 53 (regulations) is amended as follows.

• (2) In subsection (1), for “36(4)(b) or (5)(b)” substitute “ 36(5)(b) ”.

• (3) Omit subsection (4).

• (4) In subsection (5) omit “made by the Welsh Ministers”.

113

In section 54(1) (interpretation) omit the definitions of “audit authority”, “Audit Commission” and “qualifying English local authority entity”.

Equality Act 2010 (c. 15)

114

In Part 1 of Schedule 19 to the Equality Act 2010 (general list of public authorities to whom public sector equality duty applies) omit the entry for the Audit Commission for Local Authorities and the National Health Service in England.

Police Reform and Social Responsibility Act 2011 (c. 13)

115

The Police Reform and Social Responsibility Act 2011 is amended as follows.

116

In section 18(7) (delegation of functions by police and crime commissioners: exceptions), after paragraph (f) insert—

(g) appointing a local auditor under section 7 of the Local Audit and Accountability Act 2014; (h) deciding whether to enter into a liability limitation agreement under section 14 of that Act.

117

In section 19(7) (delegation of functions by Mayor's Office for Policing and Crime: exceptions), after paragraph (h) insert—

(i) appointing a local auditor under section 7 of the Local Audit and Accountability Act 2014; (j) deciding whether to enter into a liability limitation agreement under section 14 of that Act.

Charities Act 2011 (c. 25)

118

The Charities Act 2011 is amended as follows.

119

• (1) Section 149 (audit or examination of English NHS charity accounts) is amended as follows.

• (2) In subsection (2) for “a person appointed by the Audit Commission” substitute

a person who— (a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, (b) is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or (c) is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.

• (3) In subsection (3)—

• (a) for “the Audit Commission” (where it first occurs) substitute “ the charity trustees ”,

• (b) in paragraph (a) for “a person appointed by the Audit Commission” substitute “ a person who is within subsection (2)(a), (b) or (c) ”, and

• (c) in paragraph (b) for “a person so appointed” substitute “ a person who is qualified to be an independent examiner ”.

• (4) After subsection (3) insert—

(3A) For the purposes of subsection (3)(b), a person is qualified to be an independent examiner if (and only if)— (a) the person is independent, (b) the charity trustees reasonably believe that the person has the requisite ability and practical experience to carry out a competent examination of the accounts, and (c) the person— (i) falls within a description of person for the time being included in the list in section 145(3), or (ii) is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014).

• (5) Omit subsection (4).

• (6) For subsection (5) substitute—

(5) The Commission may— (a) give guidance to charity trustees of an English NHS charity in connection with the selection of a person for appointment as an independent examiner; (b) give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(b); and any such guidance or directions may either be of general application or apply to a particular charity only.

• (7) Omit subsection (8).

120

• (1) Section 151 (audit of accounts of larger groups) is amended as follows.

• (2) In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.

• (3) In subsection (6)—

• (a) for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and

• (b) for “they apply” substitute “ it applies ”.

121

• (1) Section 152 (examination of accounts an option for smaller groups) is amended as follows.

• (2) In subsection (6)—

• (a) for the words from “the Audit Commission” (where it first occurs) to “so appointed” substitute “ the charity trustees of the parent charity be audited by a person, appointed by those trustees, who is within section 149(2)(a), (b) or (c); or examined by a person, appointed by those trustees, who is qualified to be an independent examiner ”,

• (b) for “(4) to (6)” substitute “ (3A), (5) and (6) ”, and

• (c) after “section 149(3)” insert “; except that in subsection (3A)(b) of that section the reference to “the charity trustees” is to be read as a reference to “the charity trustees of the parent charity”.”

122

In section 154(1) (regulations relating to audits and examinations) after paragraph (a) insert—

(aa) specifying one or more bodies for the purposes of section 149(2)(c);

.

Repeals and revocations in consequence of this Schedule

123

In consequence of the amendments made by this Schedule, the following provisions are repealed or revoked—

• (a) section 95(4) of the Traffic Management Act 2004;

• (b) paragraph 102 of Schedule 1 to the Fire and Rescue Services Act 2004;

• (c) paragraph 14 of Schedule 1 and paragraphs 9(2) and 20(b) of Schedule 2 to the Public Audit (Wales) Act 2004;

• (d) section 31(2) of the Legislative and Regulatory Reform Act 2006;

• (e) section 158 of and paragraph 5(6) of Schedule 14 to the Local Government and Public Involvement in Health Act 2007;

• (f) paragraphs 9 and 52 of Schedule 1 to the Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (SI 2010/844);

• (g) paragraph 10(6) of Schedule 17 to the Localism Act 2011;

• (h) section 155(2) of the Health and Social Care Act 2012;

• (i) paragraph 91(2) and (5) of Schedule 4 to the Public Audit (Wales) Act 2013 (anaw 3).

SCHEDULE 13

Operation of this Schedule

1

• (1) This Act has effect in accordance with this Schedule until the coming into force of section 179(1) of the Health and Social Care Act 2012, subject to sub-paragraph (2) and any provision made under paragraph 2.

• (2) This Act has effect in accordance with this Schedule in relation to—

• (a) any body which continues to be constituted as an NHS trust by virtue of section 179(3) of that Act after the coming into force of subsection (1) of that section, and

• (b) any trustees for such a body, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006,

until that body has ceased to be constituted as an NHS trust (by virtue of paragraph (a), (b) or (c) of section 179(3) of the Health and Social Care Act 2012).

2

• (1) The Secretary of State may by order make further transitory or saving provision for the purposes of this Schedule.

• (2) An order under this paragraph may, in particular, make provision about the audit of—

• (a) the accounts of an NHS trust prepared in respect of the period which includes the day on which the trust ceased to be constituted as an NHS trust;

• (b) the accounts of the trustees for an NHS trust prepared in respect of the period which includes the day on which the trust ceased to be constituted as an NHS trust.

• (3) An order under this paragraph may—

• (a) amend the modifications of this Act made by this Schedule;

• (b) further modify this Act.

“Relevant authorities”, “health service bodies” and “accounts”

3

• (1) The following are relevant authorities for the purposes of this Act—

• (a) an NHS trust all or most of whose hospitals, establishments and facilities are situated in England, and

• (b) any trustees for such a trust, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006, if the trust for which they are trustees is not a charitable trust.

• (2) Accordingly, Schedule 2 is to be read as if it contained the following paragraphs—

(24A) An NHS trust all or most of whose hospitals, establishments and facilities are situated in England. (24B) Any trustees for an NHS trust within paragraph 24A, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006 (trustees for NHS trusts established under section 25 of that Act). NOTE: This Act applies to trustees for an NHS trust appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006 only if the trust of which they are trustees is not a charitable trust.

4

In section 3(9), the definition of “health service body” is to be read as if it contained the following paragraphs—

(c) an NHS trust all or most of whose hospitals, establishments and facilities are situated in England; (d) any trustees for such a trust, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006.

5

• (1) Section 4 is to be read as if after subsection (5) there were inserted—

(6) In relation to an NHS trust, or the trustees for an NHS trust, “accounts” means the annual accounts prepared under paragraph 3 of Schedule 15 to the National Health Service Act 2006.

• (2) Accordingly, in section 44(1) the definition of “accounts” is to be read as if for “(5)” there were substituted “ (6) ”.

Notice of appointment of local auditor

6

Section 8(4) (publication of notice of appointment of local auditor) is to be read as if it contained the following paragraphs—

(d) in the case of an NHS trust, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons to whom the trust provides services for the purposes of the health service in England; (e) in the case of trustees for an NHS trust, they publish the notice in such manner as they think is likely to bring the notice to the attention of persons to whom that NHS trust provides services for the purposes of the health service in England.

Functions of auditor panel

7

Section 10(10) (publication of advice of auditor panel) is to be read as if it contained the following paragraphs—

(d) in the case of an NHS trust, it publishes the advice in such manner as it thinks is likely to bring the advice to the attention of persons to whom the trust provides services for the purposes of the health service in England; (e) in the case of trustees for an NHS trust, they publish the advice in such manner as they think is likely to bring the advice to the attention of persons to whom that NHS trust provides services for the purposes of the health service in England.

Failure to appoint local auditor

8

• (1) Section 12 does not apply in relation to an NHS trust mentioned in paragraph 3(1)(a), or the trustees for such a trust as mentioned in paragraph 3(1)(b).

• (2) Paragraph 9 applies in relation to such a body.

9

• (1) If an NHS trust fails, or the trustees for an NHS trust fail, to appoint an auditor in accordance with Part 3, the trust or (as the case may be) the trustees must immediately inform the National Health Service Trust Development Authority (“the Authority”) of that fact.

• (2) If it appears to the Authority that an NHS trust has, or the trustees for an NHS trust have, failed to appoint an auditor in accordance with Part 3, the Authority must inform the Secretary of State of that fact by the end of 25 March in the financial year preceding the financial year to which the accounts to be audited relate.

• (3) If the Secretary of State has been informed by the Authority under sub-paragraph (2), the Secretary of State may—

• (a) take either of the steps in sub-paragraph (4), or

• (b) direct the Authority to take whichever of the steps in sub-paragraph (4) the Authority considers appropriate.

• (4) Those steps are—

• (a) to direct the trust or trustees to appoint an auditor named in the direction given under this paragraph, or

• (b) to appoint an auditor on behalf of the trust or trustees.

• (5) An appointment under sub-paragraph (4)(b) takes effect—

• (a) as if it had been made by the trust or trustees, and

• (b) on such terms as the Secretary of State or (as the case may be) the Authority may direct.

• (6) The Secretary of State or the Authority must—

• (a) inform the trust or trustees of the intention to give a direction or appoint an auditor under sub-paragraph (4) not less than 28 days before the direction is given or the appointment made, and

• (b) consider any representations made by the trust or trustees regarding the proposed direction or appointment.

• (7) But the Secretary of State or the Authority may give a direction or make an appointment under sub-paragraph (4) without having complied with sub-paragraph (6) if the Secretary of State or the Authority thinks it is likely that an auditor would have to exercise a function under this Act in relation to the trust or trustees within the period of 60 days beginning with the day on which the direction is given or the appointment is made.

• (8) The National Health Service Trust Development Authority is the Special Health Authority established under the National Health Service Trust Development Authority (Establishment and Constitution) Order 2012 (SI 2012/901)).

General duties of auditors

10

Section 21(3) (general duties of auditors of accounts of special trustees for a hospital) is to be read as if—

• (a) for “accounts of special trustees for a hospital” there were substituted “ accounts of a health service body other than a clinical commissioning group ”, and

• (b) in paragraph (c)—

• (i) for “the special trustees have” there were substituted “ the body has ”, and

• (ii) for “their” there were substituted “ its ”.

Independence requirement: directors of NHS trusts

11

In Schedule 5, paragraph 5 (independence requirement: modification of section 1214 of the Companies Act 2006) is to be read as if the substitution for section 1214 of the Companies Act 2006 provided (in addition to its existing provision) that a director of an NHS trust may not act as a local auditor of—

• (a) that NHS trust, or

• (b) the trustees for that NHS trust.

Public interest reports and written recommendations

12

• (1) Schedule 7 is to be read in accordance with the following sub-paragraphs.

• (2) In paragraph 2(3) (persons to whom written recommendations must be sent) after paragraph (c) insert—

(ca) where the relevant authority is an NHS trust or the trustees for an NHS trust, to the National Health Service Trust Development Authority,

.

• (3) In paragraph 3(2) (persons to whom public interest reports must be sent) after paragraph (c) omit “and” and insert—

(ca) where the relevant authority is an NHS trust or the trustees for an NHS trust, to the National Health Service Trust Development Authority, and

.

• (4) In paragraph 4(8) (means of publicising public interest reports and related notices) after paragraph (c) insert—

(d) in the case of an NHS trust, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons to whom the trust provides services for the purposes of the health service in England; (e) in the case of trustees for an NHS trust, they publish the notice in such manner as they think is likely to bring the notice to the attention of persons to whom that NHS trust provides services for the purposes of the health service in England.

• (5) In the modifications made by this paragraph, “National Health Service Trust Development Authority” is to be construed in accordance with paragraph 9(8).

Unlawful expenditure or activity

13

• (1) Section 30(2) (referral of health service bodies to certain persons as regards unlawful expenditure or activity) is to be read as if, at the end of paragraph (b), there were inserted

, and (c) if the health service body is an NHS trust or the trustees for an NHS trust, notify the National Health Service Trust Development Authority of the matter.

• (2) In the modification made by sub-paragraph (1), “National Health Service Trust Development Authority” is to be construed in accordance with paragraph 9(8).

Relevant authorities

Relevant authorities

Appointment of local auditor

Eligibility and regulation of local auditors

Codes of audit practice and guidance

Best value inspections

Disclosure of information

Duty of smaller authorities to publish information

Parish meetings: parish polls

Council tax referendums

Parish meetings: parish polls

Orders and regulations

Transfer of property, rights and liabilities

Reduction in membership pending abolition

Final accounts

Final annual report

Payments in respect of pension liabilities

Meaning of “the abolition date”

Provisions applying to certain local authorities

Provisions applying to chief constables

Provisions applying to the Commissioner of Police of the Metropolis

Provisions applying to other authorities

Options for auditor panels

Constitution of auditor panels

Constitution of auditor panels: health service bodies

Power to make further provision about constitution of auditor panels

Application of local authority enactments to auditor panels

Status of auditor panels

Expenses of auditor panels

Connected entities

Duty to prepare code

Procedure for code

Duty to keep code under review

Alteration of code

Replacement of code

Publication of code

Assistance from relevant authority

Saving for codes of practice under Audit Commission Act 1998

Guidance

Application to auditors of NHS foundation trusts

Meaning of “40-day period”

Public interest reports

Written recommendations

Supply of public interest reports

Publicity for public interest reports

Consideration of report or recommendation

Consideration of report or recommendation: Greater London Authority

Bar on delegation of functions relating to meetings

Publicity for meetings

Access to meetings and documents

Publicity for decisions under paragraph 5 or 6

Power to issue advisory notice

Service and withdrawal of notice

Effect of an advisory notice

Further provisions about advisory notices

Power to conduct data matching exercises

Mandatory provision of data

Voluntary provision of data

Disclosure of results of data matching etc

Publication

Fees for data matching

Code of data matching practice

Powers to amend this Schedule

Information to which this Schedule applies

General bar on disclosure and exceptions

Further exceptions

Disclosure with consent of local auditor

Offence of wrongful disclosure

Meaning of “enactment”

Public Health Act 1875 (c. 55)

Prison Act 1952 (c. 52)

Transport Act 1968 (c. 73)

Local Government Act 1972 (c. 70)

House of Commons Disqualification Act 1975 (c. 24)

Local Government, Planning and Land Act 1980 (c. 65)

Building Act 1984 (c. 55)

Further Education Act 1985 (c. 47)

Transport Act 1985 (c. 67)

Housing Associations Act 1985 (c. 69)

Local Government Act 1986 (c. 10)

Airports Act 1986 (c. 31)

Norfolk and Suffolk Broads Act 1988 (c. 4)

Education Reform Act 1988 (c. 40)

Local Government and Housing Act 1989 (c. 42)

Town and Country Planning Act 1990 (c. 8)

Environmental Protection Act 1990 (c. 43)

Social Security Administration Act 1992 (c. 5)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Police Act 1996 (c. 16)

Noise Act 1996 (c. 37)

Local Government (Contracts) Act 1997 (c. 65)

Local Government Act 1999 (c. 27)

Greater London Authority Act 1999 (c. 29)

Crown Prosecution Service Inspectorate Act 2000 (c. 10)

Freedom of Information Act 2000 (c. 36)

Criminal Justice and Court Services Act 2000 (c. 43)

Public Finance and Accountability (Scotland) Act 2000 (ASP 1)

Anti-terrorism, Crime and Security Act 2001 (c. 24)

Local Government Act 2003 (c. 26)

Health and Social Care (Community Health and Standards) Act 2003 (c. 43)

Audit and Accountability (Northern Ireland) Order 2003 (SI 2003/418 (NI 5))

Public Audit (Wales) Act 2004 (c. 23)

Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)

Children Act 2004 (c. 31)

Education and Inspections Act 2006 (c. 40)

National Health Service Act 2006 (c. 41)

National Health Service (Wales) Act 2006 (c. 42)

Companies Act 2006 (c. 46)

Serious Crime Act 2007 (c. 27)

Local Government and Public Involvement in Health Act 2007 (c. 28)

Health and Social Care Act 2008 (c. 14)

Housing and Regeneration Act 2008 (c. 17)

Local Democracy, Economic Development and Construction Act 2009 (c. 20)

Equality Act 2010 (c. 15)

Police Reform and Social Responsibility Act 2011 (c. 13)

Charities Act 2011 (c. 25)

Repeals and revocations in consequence of this Schedule

Operation of this Schedule

“Relevant authorities”, “health service bodies” and “accounts”

Notice of appointment of local auditor

Functions of auditor panel

Failure to appoint local auditor

General duties of auditors

Independence requirement: directors of NHS trusts

Public interest reports and written recommendations

Unlawful expenditure or activity

Editorial notes

[^key-419f351d027b5bba1fd3f9a361895052]: S. 2(1)(2) in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-d9f8b0fcbf30c866707719e180a638cb]: Sch. 2 para. 1 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-26bc1410683a16c161937f2abee7b274]: Sch. 2 para. 2 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-06b409ea51c24f2165ff8e1720dd7c99]: Sch. 2 para. 3 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-b8f35f7f472900fb297f7dab57924c62]: Sch. 2 para. 4 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-a6766f7954e49e24bee5e62da898fd47]: Sch. 2 para. 5 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-ad376bd39a259ae8f93e3ab2369d52bd]: Sch. 2 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-b579badba86f6efb85ea7c0ecee4554e]: Sch. 2 para. 7 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-80285890c8ce0b5c8fdb2f005d461dba]: Sch. 2 para. 8 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-a27bfa7d437baaeca9d572e4af921af1]: Sch. 2 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-3ad5264b524e74a6bcc7e2185964593f]: Sch. 2 para. 10 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-658e4678b19cef02c2b8ef1977eb6b59]: Sch. 2 para. 11 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-67024c2fe1ff468682d59c558454fa86]: Sch. 2 para. 12 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-664f363d7fd957264e9ae6346b3128ca]: Sch. 2 para. 13 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-02470d0c43e592a34075af640ed8df41]: Sch. 2 para. 14 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-dc37a1243022ab9579ea018371d14044]: Sch. 2 para. 15 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-3838a4cbdc2f38ba485d0b7becd369ff]: Sch. 2 para. 16 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-ccb6d9f3d7a742bd411d2390272ae756]: Sch. 2 para. 17 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-abe6c522aa49671bb969bcde25ccfdc4]: Sch. 2 para. 18 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-729bbdee75834818b5f29244c3f8406b]: Sch. 2 para. 19 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-88658772d2fb06c7ae6235730ba44d4f]: Sch. 2 para. 20 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-b78ee9e120b2de7acb7c3140794c31f2]: Sch. 2 para. 21 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-8a0ed59f2a6e484080b10afd23edf85d]: Sch. 2 para. 22 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-eb9da46ff14c5adc8f7d2ee445327b2d]: Sch. 2 para. 26 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-246825e17836a405e2c1cb95b0c9056a]: Sch. 2 para. 27 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-a79b6f6fc67fc03f5ff247682b4a8847]: Sch. 2 para. 28 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-c08a575e86dc9ef07cb2440b3e36be7b]: Sch. 2 para. 29 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(a)

[^key-c59b4b6957fae66a8228b49fbed2ae73]: S. 19 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-4f5afee50461a66954a16f8ef232400a]: Sch. 6 para. 1 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-a03660d1bae14fb07151a03efb1bcaa6]: Sch. 6 para. 2 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-297ab5ec9b14a42514ba55acc5273db1]: Sch. 6 para. 3 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-23f70daad2f6d352e2935730696ee7dc]: Sch. 6 para. 4 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-dd328bd48df4efbc7bf7a04ae3a4276c]: Sch. 6 para. 5 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-b76badee0cfd5b10ba48dc0da36a04ab]: Sch. 6 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-afb1c93dfdba805aaf8aa144ada64cec]: Sch. 6 para. 7 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-bb932fbf3ad60674c6d09a673fb00958]: Sch. 6 para. 8 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-e46f044913dbeed2b3eb8ee3acba875a]: Sch. 6 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-b5b3f776a4c4146130ea230a05184acd]: Sch. 6 para. 10 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-31e4192619528e7c02b654f0200c35c4]: Sch. 6 para. 11 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-bf5c1f4555a831c58a6f261636c473ff]: S. 5 in force at 18.6.2014 for specified purposes by S.I. 2014/1596, art. 2(a)

[^key-05179c9b0125e927a65ab3af0ce8aaf8]: S. 6 in force at 18.6.2014 for specified purposes by S.I. 2014/1596, art. 2(a)

[^key-486cc89f22b09c11c6a2700915a8e915]: S. 38 in force at 18.6.2014 by S.I. 2014/1596, art. 2(b)

[^key-ec11b532b1d04f10313ba1e7f1b6fd43]: Sch. 4 para. 2(2) substituted for Sch. 4 para. 2(2)(3) (12.11.2014) by The Local Audit (Auditor Panel Independence) Regulations 2014 (S.I. 2014/2845), reg. 1,2(2)

[^key-4cef63a54309112350b743142b2653b1]: Sch. 4 para. 2(4)-(7) substituted (12.11.2014) by The Local Audit (Auditor Panel Independence) Regulations 2014 (S.I. 2014/2845), reg. 1,2(3)

[^key-8d02db7084fc503245629f3e2fc534a4]: Sch. 4 para. 2(8A) inserted (12.11.2014) by The Local Audit (Auditor Panel Independence) Regulations 2014 (S.I. 2014/2845), reg. 1,2(5)

[^key-e0a00868205681e14add481b3394c01e]: Words in Sch. 4 para. 2(8) substituted (12.11.2014) by The Local Audit (Auditor Panel Independence) Regulations 2014 (S.I. 2014/2845), reg. 12(4)

[^key-c84b47c5831cdc57298abbaf49ea2284]: Sch. 4 para. 8 cross-heading substituted (12.11.2014) by The Local Audit (Auditor Panel Independence) Regulations 2014 (S.I. 2014/2845), reg. 12(6)

[^key-e2a429ecdf47c7540a09b9569d0baac3]: S. 2(1)(2) in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(a)

[^key-718f0b37665481790d40e19997d291db]: S. 2(3)-(6) in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(b)

[^key-79dd31d75f605bde7361f6f268b0fd22]: S. 4(1)(b) in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(c)

[^key-bf8eef4c956e215969b67250c41ce6dc]: S. 5 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(d)

[^key-a86b1b33cf3960ed41b5c54d10163f1f]: S. 17 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(d)

[^key-a6ab4eec4affb35335dc64a9996f25bf]: S. 18 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-fd8563b3a731bfb8085a7df52cf88106]: S. 19 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)

[^key-f008b1ffe4174e3735a4c8d1ea5fc23e]: Sch. 5 para. 1 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-4cb7924e8561535ab04e2142771b68b1]: Sch. 5 para. 2 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-48b99b6e698b4e406ff6b3e6c22f3654]: Sch. 5 para. 3 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-977689375d18c80f8839c27b38c38205]: Sch. 5 para. 4 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-bcec7199003418492e4bb9b3141d5c9a]: Sch. 5 para. 5 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-cff70d10b2b054c4e5956969c047fe4c]: Sch. 5 para. 6 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-ad1e21efafc47925c6a0a4e0615a16c1]: Sch. 5 para. 7 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-fe265f66d2d506e186029c23ba85b5f1]: Sch. 5 para. 8 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-dc75e8af04dc0f20ff88982e94bc1af7]: Sch. 5 para. 9 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-2f01542696c3a972dd9b9f7a4b5e6e27]: Sch. 5 para. 10 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-e896596a4b8b399db1033054ba0e0bc9]: Sch. 5 para. 11 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-430a5f0c1733ca52c66e2ced836f3043]: Sch. 5 para. 12 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-5a2d8c4477f1a12200fddfc439ef5eb5]: Sch. 5 para. 13 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-a6ffa1ae7da0c2a3a6bc706a219a183e]: Sch. 5 para. 14 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-96b041e88d80e1da552656a1386e8fad]: Sch. 5 para. 15 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-e725be95a09a218c10cae8eee89106bb]: Sch. 5 para. 16 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-ac2441944bd0b40a33de7ca1f0885642]: Sch. 5 para. 17 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-35d0055e3153205e8f05991044696bbf]: Sch. 5 para. 18 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-867cc142fc0beda3b035a92a81d92956]: Sch. 5 para. 19 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-fa0ac7333fe60f95c4dd76f0df2ca082]: Sch. 5 para. 20 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-80d5dbeabb22a4cea57cb02813ec9073]: Sch. 5 para. 21 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-dee00ae68a31326c1a4e475589e4fd2e]: Sch. 5 para. 22 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-8047406bde5bdbc229daea7a2abcc2e3]: Sch. 5 para. 23 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-d6076eae3056d5816fecd73c110f6908]: Sch. 5 para. 24 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-e39907f327063856d6751f02ff1db32b]: Sch. 5 para. 25 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-89dfb7cfff89c053de63587c887bf7bb]: Sch. 5 para. 26 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-97871dd2054e47225e1d50ee8d553a5a]: Sch. 5 para. 27 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-7cc235c8d8c94d3c597558332f5ad423]: Sch. 5 para. 28 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-88a00928482e4c1326624e5023c42fe4]: Sch. 5 para. 29 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

[^key-adc1f4a76a7471bc8a0c9f79dd58ce29]: Sch. 6 para. 9 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)

[^key-417ddc88c972fb5d9e4a9dd988c98807]: Sch. 13 para. 1 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)

[^key-50977da7935f238a4ce1a69352632647]: Sch. 13 para. 2 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)

[^key-a38e31b856681e810688e56fbed571e9]: Sch. 13 para. 3 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)

[^key-2e1e6fd71d206600c9eedd979545bdfc]: Sch. 13 para. 4 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)

[^key-3a8e607678f24bdcb0aa01d6ea34e4ce]: Sch. 13 para. 5 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)

[^key-c82d19775d680071d18042fbc3122aaa]: Sch. 13 para. 11 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(ii)

[^key-49a5a9ac0aaf300d5de9b54e055cfe43]: Act applied (10.2.2015) by The Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192), Sch. Pts. 1, 2 (with reg. 1(2))

[^key-24c25bb567d39cf29a40f302a1eb0099]: Sch. 12 para. 49 in force at 10.2.2015 for specified purposes by S.I. 2015/179, art. 2

[^key-bc7cad31c3bec6e5145ae1fd353c4f15]: Sch. 12 para. 50(1)(3) in force at 10.2.2015 for specified purposes by S.I. 2015/179, art. 2

[^key-83039effd8e3719bb92f98bf02474500]: Sch. 12 para. 51 in force at 10.2.2015 for specified purposes by S.I. 2015/179, art. 2

[^key-4efd00e09c226e4d8d8d0f713cb4043c]: Sch. 12 para. 52 in force at 10.2.2015 for specified purposes by S.I. 2015/179, art. 2

[^key-131007154d520c992dfef4729435af06]: S. 45 in force at 10.2.2015 for specified purposes by S.I. 2015/179, art. 2

[^key-f8a114a712e7bd49c096ca5889e0eca9]: Sch. 12 para. 37 in force at 12.2.2015 for specified purposes by S.I. 2015/223, art. 2

[^key-5ca603ea1e12f31ccddcf53ed6664802]: Sch. 12 para. 43(1)(4) in force at 12.2.2015 for specified purposes by S.I. 2015/223, art. 2

[^key-a49fe099ae488a87128c6f040979c569]: S. 45 in force at 12.2.2015 for specified purposes by S.I. 2015/223, art. 2

[^key-70c329ffe1a116ebb998adaa73f8e27a]: Sch. 12 para. 43(2) (3) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

[^key-a3177a3da870902a1226dec102fb3549]: S. 25 applied by 1999 c. 29, s. 134(4) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(2)(a); S.I. 2015/841, art. 3(x)

[^key-2ba67b4076cc15f49613ce30f062a205]: Ss. 26-31 excluded by 1999 c. 29, s. 134(5) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(3); S.I. 2015/841, art. 3(x)

[^key-20b514fa3ee177ca5809ddd085ac5363]: Sch. 8 excluded by 1999 c. 29, s. 134(5) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(3); S.I. 2015/841, art. 3(x)

[^key-c2f1ca5a288959b88ee01a37aa57bcaa]: Sch. 11 para. 2 disclosure powers extended by 2001 c. 24, s. 17 127 Sch. 4 para. 53F (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 48(b); S.I. 2015/841, art. 3(x))

[^key-507eabe4e4bdc409908ab00f6c19ca01]: Ss. 22 23 applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

[^key-dfb4b4c6d274a38ed444b2c63e3d50af]: Sch. 7 para. 5 applied (with modifications) (1.4.2015) by The Public Interest Reports and Recommendations (Modification of Consideration Procedure) Regulations 2014 (S.I. 2014/1629), regs. 1(1), 2, 3

[^key-3cde6c54d0dcf7b7604ec9063b3e6c0e]: S. 20(1)(2) applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

[^key-6903f76b37646b0b73585c4fb447025e]: S. 20(5)(6) applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

[^key-dc4bebd2a171dfdb6b45103a802eff50]: S. 12(3)(4) applied (with modifications) (1.4.2015) by The Local Audit (Auditor Resignation and Removal) Regulations 2014 (S.I. 2014/1710), regs. 1(1), 9(5)

[^key-9c6ba1f10b916e81821dc5d2360615c4]: S. 12(5) applied (with modifications) (1.4.2015) by The Local Audit (Auditor Resignation and Removal) Regulations 2014 (S.I. 2014/1710), regs. 1(1), 9(5)

[^key-d84f29873175390665d4325f422e3a3d]: S. 32 applied by 1999 c. 29, s. 134(6) (as amended) (12.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(4)(a); S.I. 2015/223, art. 2; S.I. 2015/841, art. 3(x)

[^key-a07a8732bad709406989867d49059444]: Sch. 12 para. 43(1) (4) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-30eea6be50b19891ab3daf6d8289c385]: Sch. 12 para. 50(2) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

[^key-5f7b63f83edc5cd29b75ffecb83a3d7b]: Sch. 12 para. 50(1) (3) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-9652127228f46fdc78657b8e21d799e4]: Sch. 12 para. 69(2) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

[^key-1a6adb64ed2968d7ec080ce454bedd0e]: Sch. 12 para. 88(2) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

[^key-29a0c41f5de4034c07b48b5dc65f8ee8]: Sch. 12 para. 44(2) (3) in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

[^key-19d69212a3a4edab2c273831898df620]: S. 7 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(f)

[^key-26b8a0c66d8163da5c660e8779574f90]: Sch. 4 para. 8 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(h)

[^key-54257f3c88ad892b4bf995b58a5e7413]: S. 9 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(h)

[^key-4f4352dc8cc9203914322d121eb7b5b8]: Sch. 12 para. 2(1) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-ae91f3aea23b7881a6882de4bef5ffdd]: Sch. 12 para. 31 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-7aa48a03f377a6e246781d630e6bb3e5]: Sch. 12 para. 44(1) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-7e3c63433f962211e20078a2d56c659c]: Sch. 12 para. 46(1) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-793d998dbacc99e1bb26113ebbb09e89]: Sch. 12 para. 69(1) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-41165b4e5c813c1304397040d82adacc]: Sch. 12 para. 88(1) in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(x)

[^key-da068edd0d48613d7190798600511553]: S. 3(5)-(7) in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

[^key-08f671317e1cbff1159251a33a5507f3]: S. 4 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(d) (with Sch. paras. 1, 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-57dbd25f67fde6c82af6a397ddce2175]: S. 9(3) in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(i)

[^key-8a95c0af71efe63b90079c7a657cb1cc]: Sch. 4 para. 8(3) in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(i)

[^key-c74f3268f0c410be8bd5c6affb02eede]: S. 1 in force at 1.4.2015 by S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; (17.12.2018) by S.I. 2018/1369, art. 3; (16.12.2020) by S.I. 2020/1565, art. 2; (14.12.2023) by S.I. 2023/1396, art. 2)

[^key-63e84935df61e8d4230cebb9edaa9efe]: S. 15 in force at 1.4.2015 by S.I. 2015/841, art. 3(l)

[^key-78f8caea55f2e036759629fb1f5d0a96]: S. 37 in force at 1.4.2015 by S.I. 2015/841, art. 3(w)

[^key-8266f1c3bf279d98c2398667c651adb7]: S. 25 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-317066cf09c48a06e5074f285364aa0a]: S. 26 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-e13bc183a6bbe8316805d49801f0098b]: S. 31 in force at 1.4.2015 by S.I. 2015/841, art. 3(s) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-f7459b944a5ea8ee22ebc5bb784dfe25]: S. 32 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(t) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-f00c659290a97d3db9f87df26e6fa467]: S. 20 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-1037b4ea80092d41ae3465d3834625e0]: S. 22 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-74965aad9bb04672f4380bb8d61ad141]: S. 23 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-ec49389e3ccba3dc0d19396cce413088]: S. 2 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(b) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-fe0319aa3158ac1e778714ff55bb1433]: S. 6 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(e) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-191de53f4c479a5bd39ac09cd76fb611]: S. 10 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(i)

[^key-c05c3b15de15c6721db1d6000836bb93]: S. 14 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(k)

[^key-bb5ee13c259675e3c6d29c30828c670b]: S. 16 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(m)

[^key-b9af771a60054737d43a4e9bf2e03fe7]: S. 36 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(v)

[^key-2f625553a625b167c1c70522cb06ce47]: S. 24 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(p) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-2a8008a7e39d74fec28b0134ea5a2f88]: S. 45 in force at 1.4.2015 for specified purposes by S.I. 2015/841, art. 3(x)

[^key-13dd95f5ce18ac1a29a858788ac04761]: S. 19 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-ed8f5b685bc2fc092cd72279577365f0]: S. 12 in force at 1.4.2015 by S.I. 2015/841, art. 3(j)

[^key-174ddf24b32c3c52f8f6c09f320234bf]: S. 8 in force at 1.4.2015 by S.I. 2015/841, art. 3(g)

[^key-04f805d7ce003dbce8567cbf05577485]: S. 11 in force at 1.4.2015 by S.I. 2015/841, art. 3(j)

[^key-46116435584a69cc1182764e59e94a6c]: S. 13 in force at 1.4.2015 by S.I. 2015/841, art. 3(j)

[^key-2f36b8a66b3f8310cd477e7f5b0dd1ae]: S. 21 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-ec0dd9e5b6727501ceda9ba8fce87b84]: S. 27 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-c24c75e6bbb7bfef2608f8aa7c62b7d6]: S. 28 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-85ce981adc28706f67ce87ad0e242e11]: S. 29 in force at 1.4.2015 by S.I. 2015/841, art. 3(r) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-26e5256860034dee5b564575bf059df7]: S. 30 in force at 1.4.2015 by S.I. 2015/841, art. 3(s) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

[^key-96ec18ed70fee059629b6bd8242bf96d]: S. 33 in force at 1.4.2015 by S.I. 2015/841, art. 3(u)

[^key-2654e71d5666c76e71e884783be5e945]: Sch. 1 Pt. 2 in force at 1.4.2015 by S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; (17.12.2018) by S.I. 2018/1369, art. 2; (16.12.2020) by S.I. 2020/1565, art. 2)

[^key-39cab9d3fb42f49c85c5e06dcc80ed6c]: Sch. 1 para. 3 in force at 1.4.2015 by S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; (17.12.2018) by S.I. 2018/1369, art. 2; (16.12.2020) by S.I. 2020/1565, art. 2)

[^key-8a131869004f97ef167540ed97669134]: Sch. 1 para. 4 in force at 1.4.2015 by S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; (17.12.2018) by S.I. 2018/1369, art. 2; (16.12.2020) by S.I. 2020/1565, art. 2)

[^key-3f3d2f0320627e2ee83da37eb41da5dc]: Sch. 6 para. 8 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)