{
  "url": "https://openlegislation.uk/housing-act-1996/schedule-1/paragraph-19A",
  "json_url": "https://openlegislation.uk/housing-act-1996/schedule-1/paragraph-19A.json",
  "legislation": "ukpga/1996/52",
  "legislation_title": "Housing Act 1996",
  "legislation_url": "https://openlegislation.uk/housing-act-1996",
  "path": "schedule/1/paragraph/19A",
  "kind": "paragraph",
  "number": "19A",
  "heading": null,
  "text": "(1) A person who is, or has been, an auditor of a registered social landlord does not contravene any duty to which he is subject merely because he gives to the Relevant Authority —\n(a) information on a matter of which he became aware in his capacity as auditor of the registered social landlord, or\n(b) his opinion on such a matter,\nif he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of the Relevant Authority.\n(2) Sub-paragraph (1) applies whether or not the person is responding to a request from the Relevant Authority.\n(3) This paragraph applies to a person who is, or has been, a reporting accountant as it applies to a person who is, or has been, an auditor.\n(4) A “reporting accountant” means a person appointed as mentioned in paragraph 16(7)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 para. 19A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 23"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2004/34",
      "affecting_title": "Housing Act 2004"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2004/34",
      "affecting_title": "Housing Act 2004"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2003/44",
      "affecting_title": "Criminal Justice Act 2003"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2003/44",
      "affecting_title": "Criminal Justice Act 2003"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/15",
      "affecting_title": "Tribunals, Courts and Enforcement Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/52/schedule/1/paragraph/19A",
    "retrieved_at": "2026-10-29T09:29:46.595645+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."
}