Paragraph 14 I1

(1)

Section 182 of the Finance Act 1989 (disclosure of information) is amended as follows.

(2)

In subsection (4)(a)—

(a)

in sub-paragraph (i), for “and any member of the staff of the National Audit Office” substitute “ , of the National Audit Office and any member or employee of that Office or of any member of the staff of the National Audit Office that was established by section 3 of the National Audit Act 1983 ”, and

(b)

after that sub-paragraph insert—

“(ia)
of the Comptroller and Auditor General for Northern Ireland and any member of the staff of the Northern Ireland Audit Office,”.

(3)

In subsection (6), after “Comptroller” insert “ and Auditor General, the Comptroller and Auditor General for Northern Ireland ”.

(4)

In subsection (11), omit paragraphs (a) and (b).

Annotations

Commencement

I1: Sch. 5 para. 14 in force at 1.4.2012 by S.I. 2011/2576, art. 5