# The Government Resources and Accounts Act 2000 (Rights of Access of Comptroller and Auditor General) Order 2003, Article 5: Contracts and subcontracts


(1) Section 8(1) of the Government Resources and Accounts Act 2000 shall apply in relation to relevant documents held or controlled by a person in circumstances in which that person has or had a contractual obligation to supply goods or services to a body the accounts of which are examined by the Comptroller and Auditor General pursuant to powers conferred by or under statute or pursuant to arrangements made in accordance with a Royal Charter.
(2) Section 8(1) of the Government Resources and Accounts Act 2000 shall apply in relation to relevant documents held or controlled by a person in circumstances in which that person has or had a contractual obligation to supply goods or services indirectly to a body the accounts of which are examined by the Comptroller and Auditor General pursuant to powers conferred by or under statute or pursuant to arrangements made in accordance with a Royal Charter.
(3) For the purposes of paragraph (2), a person has a contractual obligation to supply goods or services indirectly to a body the accounts of which are examined as in that paragraph if and only if that person has a contractual obligation to supply goods or services that arises from a contract which is a subcontract in relation to a main contract between the body the accounts of which are so examined and another person or body.
(4) For the purposes of paragraph (3), a contract is a subcontract in relation to a main contract if its performance would fulfil, or contribute to the fulfilment of, an obligation to supply goods or services in the main contract.
(5) In paragraphs (1) and (2) “relevant documents” means documents that relate to the contractual obligation to supply goods or services.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110458168/article/5 (the official version)
Page: https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.