{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021/introduction.json",
  "legislation": "uksi/2021/565",
  "legislation_title": "The Accounts and Audit (Amendment No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 2021/263 and is being issued free of charge to all known recipients of that Statutory Instrument.\nLocal Government, England And Wales\nMade 10th May 2021\nLaid before Parliament 12th May 2021\nComing into force 3rd June 2021\nThe Secretary of State makes the following Regulations in exercise of the powers conferred by sections 32(1)(e) and 43(2) of the Local Audit and Accountability Act 2014.\nIn accordance with section 32(3) of the Local Audit and Accountability Act 2014 he has consulted the Comptroller and Auditor General, such representatives of relevant authorities as he thinks appropriate, and the recognised supervisory bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 2 Sections 32 and 43 applied with modifications by S.I. 2018/639, 2018/640, 2018/648, 2018/649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/565/introduction",
    "retrieved_at": "2026-10-28T22:13:45.718176+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}