{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/article-2",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/article-2.json",
  "legislation": "uksi/2015/841",
  "legislation_title": "The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the 1998 Act” means the Audit Commission Act 1998;\n“the 2014 Act” means the Local Audit and Accountability Act 2014;\n“the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England;\n“relevant financial year” means a financial year—\n(a)beginning before 1st April 2015, or\n(b)(i)in relation to a two-year transitional period authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2017; or\n(ii)in relation to any other relevant authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2018;\n“transitional period” means—\n(a)in relation to a two-year transitional period authority the period beginning with 1st April 2015 and ending with 31st March 2017;\n(b)in relation to any other relevant authority the period beginning with 1st April 2015 and ending with 31st March 2018;\n“two-year transitional period authority” means–\n(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;\n(b)a clinical commissioning group;\n(c)special trustees for a hospital;\n(d)an NHS trust all or most of whose hospitals, establishments and facilities are situated in England; or\n(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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 2 substituted (27.6.2016) by The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016 (S.I. 2016/675), art. 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 2 substituted (27.6.2016) by The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016 (S.I. 2016/675), art. 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 2 inserted (27.6.2016) by The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016 (S.I. 2016/675), art. 2(2)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at made date"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c.18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/841/article/2",
    "retrieved_at": "2026-10-28T23:40:53.368535+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."
}