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Explanatory note

Original text. Later amendments are not shown.

Section 12(2) of the National Audit Act 1983 substituted a new section 3(1) in the Exchequer and Audit Departments Act 1921. Section 3(1), as substituted, provides that the Comptroller and Auditor General shall examine the accounts of any person or body specified by Order made by the Treasury. The Order specifies the accounts of the persons or bodies to be so examined.