# English Devolution and Community Empowerment Act 2026, Section 96: Smaller authorities: change of terminology

Extent: E+W

(1) In sections 5 and 6 of the Local Audit and Accountability Act 2014 (smaller authorities), for “smaller”, in each place it occurs except section 5(6)(b), substitute “category 2”.
(2) In any regulations, guidance or other instrument made or issued under that Act before this section comes into force, any reference to a smaller authority is to be read, in relation to matters arising after this section comes into force, as a reference to a category 2 authority.

---
Source: https://www.legislation.gov.uk/ukpga/2026/23/section/96 (the official version)
Page: https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.