OpenLegislation

Regulation 2 Provisions coming into force on 15th July 2026

Original text. Later amendments are not shown.

(1)

The following provisions of the 2026 Act come into force on 15th July 2026—

(a)

section 43 (co-operation with local government pension scheme managers);

(b)

section 89 (establishment of Local Audit Office);

(c)

section 94 (audit committees), in relation to a relevant authority that is a Category 1 authority for the purposes of the Accounts and Audit Regulations 2015f1;

(d)

section 96 (smaller authorities: change of terminology);

(e)

section 97 (power to provide for smaller authority treatment in previous years where audit outstanding);

(f)

section 98 (amendment paving way for separation of LGPS accounts).

(2)

Except as provided in paragraph (3), Schedule 34 to the 2026 Act comes into force on 15th July 2026.

(3)

The amendments to the Local Audit and Accountability Act 2014f2, inserted by Part 1 of Schedule 34 to the 2026 Act, do not apply to the extent they insert the following paragraphs into Schedule 1A to the 2014 Act—

(a)

paragraph 13(1)(b) and (2) to (4);

(b)

paragraph 14;

(c)

paragraph 15.

Annotations

Footnotes

f1

S.I. 2015/234. See regulation 2 of those Regulations for the definition of “Category 1 authority”. See section 2 of the Local Audit and Accountability Act 2014 (c. 2) for the definition of ‘relevant authority’.

f2

2014 c. 2.