{
  "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003",
  "json_url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003.json",
  "id": "ukdsi/2003/0110458168",
  "title": "The Government Resources and Accounts Act 2000 (Rights of Access of Comptroller and Auditor General) Order 2003",
  "short_title": "Government Resources and Accounts Act 2000 (Rights of Access of Comptroller and Auditor General) 2003",
  "long_title": "This Order implements part of the Government’s policy set out in its response, published on 13th March 2002 (Cm 5456), to Lord Sharman’s report on audit and accountability in Central Government. The Order gives the Comptroller and Auditor General access, for the purpose of his financial audit of the accounts of government departments and non-departmental public bodies, to documents held or controlled by train operating companies, registered social landlords, and the regulator of the Landfill Tax Credit Scheme.",
  "citation": "Draft 2003, ISBN 0110458168",
  "type": "ukdsi",
  "year": "2003",
  "number": "0110458168",
  "version": "current",
  "date": null,
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": "Grant payments",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Train Operating Companies",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-3",
      "extent": null,
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    },
    {
      "path": "article/4",
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      "number": "4",
      "heading": "Registered Social Landlords",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-4",
      "extent": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Contracts and subcontracts",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-5",
      "extent": null,
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    },
    {
      "path": "article/6",
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      "number": "6",
      "heading": "Landfill Tax Credit Scheme Regulator",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-6",
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    },
    {
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/note",
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/2000/20",
      "title": "Government Resources and Accounts Act 2000",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110458168",
    "retrieved_at": "2026-10-30T15:25:17.768293+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."
}