{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-20",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-20.json",
  "legislation": "ukdsi/2015/9780111126103",
  "legislation_title": "The Local Audit (Smaller Authorities) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015",
  "path": "schedule/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Paragraph 5 of Schedule 5 applies in relation to a smaller authority as if—\n(a) in subsection (1) of the inserted text—\n(i) for “relevant authority” there were substituted “smaller authority”; and\n(ii) for “(3), (4) and (5)” there were substituted “, (4), (5) and (5A)”;\n(b) in subsections (2)(a), (4) and (5) of the inserted text for “relevant authority” there were substituted “smaller authority”;\n(c) subsections (2)(b) and (3) of the inserted text were omitted;\n(d) after subsection (5) of the inserted text there were inserted—\n“(5A) This subsection applies if—\n(a) P is an employee or a member of the specified person who is responsible for appointing the smaller authority’s local auditor; or\n(b) P is a partner or employee of a person falling within paragraph (a), or a partnership of which such a person is a partner.”; and\n(e) subsection (7) were omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/20",
    "retrieved_at": "2026-10-30T15:11:02.113916+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."
}