Article 2 InterpretationI1

In this Order—

• “the 1998 Act” means the Audit Commission Act 1998^f1;

• “the 2014 Act” means the Local Audit and Accountability Act 2014;

• “the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England;

• “relevant financial year” means a financial year—

  1. (a)

     beginning before 1st April 2015, or

  2. (b)
     1. (i)

        F1in relation to a two-year transitional period authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2017; or

     2. (ii)

        in relation to any other relevant authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2018;

• F2“transitional period” means—

  1. (a)

     in relation to a two-year transitional period authority the period beginning with 1st April 2015 and ending with 31st March 2017;

  2. (b)

     in relation to any other relevant authority the period beginning with 1st April 2015 and ending with 31st March 2018;

• F3“two-year transitional period authority” means–

  1. (a)

     a smaller authority within the meaning of section 6 of the 2014 Act which is not a full audit authority in accordance with regulation 8 of the Local Audit (Smaller Authorities) Regulations 2015;

  2. (b)

     a clinical commissioning group;

  3. (c)

     special trustees for a hospital;

  4. (d)

     an NHS trust all or most of whose hospitals, establishments and facilities are situated in England; or

  5. (e)

     any trustees for an NHS trust all or most of whose hospitals, establishments and facilities are situated in England, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006.