{
  "url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-98",
  "json_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-98.json",
  "legislation": "ukpga/2026/23",
  "legislation_title": "English Devolution and Community Empowerment Act 2026",
  "legislation_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026",
  "path": "section/98",
  "kind": "section",
  "number": "98",
  "heading": "Amendment paving way for separation of LGPS accounts",
  "text": "In section 20 of the Local Audit and Accountability Act 2014 (general duties of auditors), for subsection (3) substitute—\n“(3) If a statement of accounts prepared by a relevant authority under this Act includes both—\n(a) accounts of a pension fund maintained by the authority under regulations under section 1 of the Public Service Pensions Act 2013 as they relate to local government workers (within the meaning of that Act), and\n(b) other accounts of the authority,\nthe authority’s local auditor must give a separate opinion on the part of the statement that relates to the accounts of the pension fund.”",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 98 not in force at Royal Assent, see s. 108(6)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 98 in force at 15.7.2026 by S.I. 2026/812, reg. 2(1)(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/23/section/98",
    "retrieved_at": "2026-11-05T03:43:57.197615+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."
}