# The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015, Article 2: Interpretation

Extent: E+W

In this Order—
“the 1998 Act” means the Audit Commission Act 1998;
“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—
(a)beginning before 1st April 2015, or
(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
(ii)in relation to any other relevant authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2018;
“transitional period” means—
(a)in relation to a two-year transitional period authority the period beginning with 1st April 2015 and ending with 31st March 2017;
(b)in relation to any other relevant authority the period beginning with 1st April 2015 and ending with 31st March 2018;
“two-year transitional period authority” means–
(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;
(b)a clinical commissioning group;
(c)special trustees for a hospital;
(d)an NHS trust all or most of whose hospitals, establishments and facilities are situated in England; or
(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.

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Source: https://www.legislation.gov.uk/uksi/2015/841/article/2 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.