{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014.json",
  "id": "ukpga/2014/2",
  "title": "Local Audit and Accountability Act 2014",
  "short_title": "Local Audit and Accountability Act 2014",
  "long_title": "An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.",
  "citation": "2014 c. 2",
  "type": "ukpga",
  "year": "2014",
  "number": "2",
  "version": "current",
  "date": "2014-01-30",
  "revised": true,
  "valid_from": "2026-10-05",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 173,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Abolition of existing audit regime",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Abolition of existing audit regime",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1A",
      "kind": "part",
      "number": "1A",
      "heading": "The Local Audit Office",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1A",
      "kind": "section",
      "number": "1A",
      "heading": "Establishment and constitution",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1A",
      "extent": null,
      "status": null,
      "parent": "part/1A"
    },
    {
      "path": "section/1B",
      "kind": "section",
      "number": "1B",
      "heading": "Main objective",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1B",
      "extent": null,
      "status": null,
      "parent": "part/1A"
    },
    {
      "path": "section/1C",
      "kind": "section",
      "number": "1C",
      "heading": "Financial matters",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1C",
      "extent": null,
      "status": null,
      "parent": "part/1A"
    },
    {
      "path": "section/1D",
      "kind": "section",
      "number": "1D",
      "heading": "Oversight and intervention by Secretary of State",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1D",
      "extent": null,
      "status": null,
      "parent": "part/1A"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Basic concepts and requirements",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Relevant authorities",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "General requirements for accounts",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "General requirements for audit",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-4",
      "extent": "E+W",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Modification of Act in relation to category 2 authorities",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Meaning of “category 2 authority”",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2A",
      "kind": "part",
      "number": "2A",
      "heading": "Providers of audit services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/6A",
      "kind": "section",
      "number": "6A",
      "heading": "Local audit register",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6A",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "section/6B",
      "kind": "section",
      "number": "6B",
      "heading": "External registration bodies",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6B",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "section/6C",
      "kind": "section",
      "number": "6C",
      "heading": "Eligibility and regulation of registered providers",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6C",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "section/6D",
      "kind": "section",
      "number": "6D",
      "heading": "Professional qualifications",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6D",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "section/6E",
      "kind": "section",
      "number": "6E",
      "heading": "Powers of Local Audit Office to facilitate provision by firms",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6E",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "section/6F",
      "kind": "section",
      "number": "6F",
      "heading": "Scrutiny of Local Audit Office as audit provider",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-6F",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Appointment etc of local auditors",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Appointment of local auditor",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-7",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Procedure for appointment",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-8",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Requirement to have auditor panel",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-9",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Functions of auditor panel",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-10",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Relationship with relevant authority",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Failure to appoint local auditor",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Failure of health service bodies to appoint local auditor",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Limitation of local auditor's liability",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-14",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Further provisions about liability limitation agreements",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-15",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Resignation and removal of local auditor",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-16",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Appointment of auditor by specified person",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-17",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Eligibility and regulation of local auditors",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Eligibility and regulation of local auditors",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-18",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Conduct of local audit",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/crossheading/codes-of-practice-and-guidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Codes of practice and guidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Codes of audit practice and guidance",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-19",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/codes-of-practice-and-guidance"
    },
    {
      "path": "part/5/crossheading/general-powers-and-duties-of-auditors",
      "kind": "crossheading",
      "number": null,
      "heading": "General powers and duties of auditors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "General duties of auditors",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-20",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/general-powers-and-duties-of-auditors"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "General duties of auditors of accounts of health service bodies",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-21",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/general-powers-and-duties-of-auditors"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Auditors' right to documents and information",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-22",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/general-powers-and-duties-of-auditors"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Offences relating to section 22",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-23",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/general-powers-and-duties-of-auditors"
    },
    {
      "path": "part/5/crossheading/reports-and-recommendations",
      "kind": "crossheading",
      "number": null,
      "heading": "Reports and recommendations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Reports and recommendations",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-24",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/crossheading/reports-and-recommendations"
    },
    {
      "path": "part/5/crossheading/public-inspection-etc-and-action-by-auditor",
      "kind": "crossheading",
      "number": null,
      "heading": "Public inspection etc and action by auditor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Inspection of statements of accounts etc",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-25",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/public-inspection-etc-and-action-by-auditor"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Inspection of documents etc",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-26",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/crossheading/public-inspection-etc-and-action-by-auditor"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Right to make objections at audit",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-27",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/public-inspection-etc-and-action-by-auditor"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Declaration that item of account is unlawful",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-28",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/public-inspection-etc-and-action-by-auditor"
    },
    {
      "path": "part/5/crossheading/prevention-of-unlawful-expenditure-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Prevention of unlawful expenditure etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Advisory notices",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-29",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/prevention-of-unlawful-expenditure-etc"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Unlawful expenditure or activity of health service bodies",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-30",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/prevention-of-unlawful-expenditure-etc"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Power of auditor to apply for judicial review",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-31",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/prevention-of-unlawful-expenditure-etc"
    },
    {
      "path": "part/5/crossheading/accounts-and-audit-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounts and audit regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Accounts and audit regulations",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/crossheading/accounts-and-audit-regulations"
    },
    {
      "path": "part/5A",
      "kind": "part",
      "number": "5A",
      "heading": "Local audit: further provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/5A/crossheading/independence-of-auditors",
      "kind": "crossheading",
      "number": null,
      "heading": "Independence of auditors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/32B",
      "kind": "section",
      "number": "32B",
      "heading": "Independence requirement",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32B",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/independence-of-auditors"
    },
    {
      "path": "section/32C",
      "kind": "section",
      "number": "32C",
      "heading": "Lack of independence arising after appointment",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32C",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/independence-of-auditors"
    },
    {
      "path": "part/5A/crossheading/second-audits",
      "kind": "crossheading",
      "number": null,
      "heading": "Second audits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/32D",
      "kind": "section",
      "number": "32D",
      "heading": "Second audits where first auditor ineligible",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32D",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/second-audits"
    },
    {
      "path": "part/5A/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/32E",
      "kind": "section",
      "number": "32E",
      "heading": "Effect of appointing a partnership",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32E",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/partnerships"
    },
    {
      "path": "part/5A/crossheading/miscellaneous-powers-and-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous powers and duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/32F",
      "kind": "section",
      "number": "32F",
      "heading": "Power of Local Audit Office to obtain information from relevant authorities",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32F",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/miscellaneous-powers-and-duties"
    },
    {
      "path": "section/32G",
      "kind": "section",
      "number": "32G",
      "heading": "Inspection of accounts by persons exercising regulatory functions",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32G",
      "extent": null,
      "status": null,
      "parent": "part/5A/crossheading/miscellaneous-powers-and-duties"
    },
    {
      "path": "section/32H",
      "kind": "section",
      "number": "32H",
      "heading": "Duty of Local Audit Office to publish summaries of inspections",
      "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32H",
      "extent": null,
      "status": null,
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      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(9)(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 9(4)-(7)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(9)(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 13 para. 10",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(10)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 13 para. 11(b) and word",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(11)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 12(2)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(12)(a)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 12(3)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(12)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 12(4)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(12)(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 13(1)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(13)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 heading",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(2)(a)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 43(6)(b)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 18(f)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 47",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 18(h)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 13 para. 1(2)(b) and word",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(2)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 13 para. 2(2)(b)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(2)(c)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 13 para. 3(1)(b) and word",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(2)(d)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 3(2)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 4",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 5(1)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(5)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 6",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(6)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 8(1)",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(8)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 13 para. 7",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016",
      "affecting_provisions": "Sch. 1 para. 19(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 8(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 9(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 5(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 9(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 5(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(2)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 10(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(2)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 10(2)(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(4)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 10(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(4)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(5)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(6)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 10(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(6)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(8)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(8)(a)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 10(8)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(8)(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(8)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(8)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(9)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(9)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(10)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(10)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 10(10)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(10)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(11)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(11)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 10(13)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 6(12)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 11",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 7"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 12",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 14(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 9(2)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 14(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 9(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 14(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 9(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 14(8)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 9(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 15",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 10"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(1)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(1)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(2)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(3)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 16(2)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(3)(b)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(2)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(3)(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(2)(e)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(3)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(3)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(4)(a)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(3)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(4)(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(3)(e)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(4)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(5)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(6)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(5)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(6)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(5)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(6)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(7)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 16(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(7)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(3)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(3)(a)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(3)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(3)(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(8)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(9)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(7)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 19A",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 92"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 23(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 14"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 26(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 15"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 27(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 16"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 28(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 17"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 31(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 18"
    },
    {
      "type": "substituted",
      "affected_provisions": "s. 32(3)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 19(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "s. 32(3)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 19(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 32A and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 20"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 33B",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 95"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 43(4)(e)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 22(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 43(4)(k)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 22(f)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 43(4)(l)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 22(g)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 43(4)(m)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 22(h)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 44(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 24(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 44(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 24(2)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 44(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 24(2)(c)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 44(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 24(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 44(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 24(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 3",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 25"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 1(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(a)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(1)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(a)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(1)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(a)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(1)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 1(1)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(a)(iii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(b)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(2)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(b)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(2)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(b)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(2)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 1(3)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(c)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(3)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(c)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(3)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(c)(iii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(3)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(c)(iii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(3)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(c)(iv)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 1(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(d)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 1(5)(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(2)(e)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 4 para. 4(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(5)(a)(i)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 4 para. 4(2)(ba)-(bc)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(5)(a)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 4 para. 4(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(5)(b)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 4(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(5)(b)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 4 para. 4(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(5)(b)(iii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 7",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(7)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 2 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(3)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 3 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 8 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(8)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 6 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 26(6)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 5",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 27"
    },
    {
      "type": "substituted for Sch. 6 para. 1(1)",
      "affected_provisions": "Sch. 6 para. 1(1)(1A)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 93(2)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 1(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 93(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 6 para. 1(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 93(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 2(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(2)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 2(2)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(2)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 2(2)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(2)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 2(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 3",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 4(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(4)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 4(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(4)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 4(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(4)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 4(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(4)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 4(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(4)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 5(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(5)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 5(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(5)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 5(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(5)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 5(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(5)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 6(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 7",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(7)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 7",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(7)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 9(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(9)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 6 para. 10(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(10)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 10(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(10)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 6 para. 8 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(8)"
    },
    {
      "type": "substituted for Sch. 7 para. 1(5)(6)",
      "affected_provisions": "Sch. 7 para. 1(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 29(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 7 para. 2(3)(aa)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 29(3)(a)"
    },
    {
      "type": "substituted for Sch. 7 para. 2(4)(5)",
      "affected_provisions": "Sch. 7 para. 2(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 29(3)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 7 para. 3(2)(aa)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 29(4)"
    },
    {
      "type": "substituted for Sch. 8 para. 3(5)(6)",
      "affected_provisions": "Sch. 8 para. 3(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 30"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 11 para. 1(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 31"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 12 para. 78 and cross-heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 32"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 13",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 33"
    },
    {
      "type": "substituted for s. 7(5)",
      "affected_provisions": "s. 7(5)(5A)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(5)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 16(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 11(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 17(3)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 12(3)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 43(4)(d)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 22(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 6 para. 1(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 93(5)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 6 para. 5(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 28(5)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Pt. 2B",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "s. 91"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Pt. 3 heading",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 2"
    },
    {
      "type": "omitted",
      "affected_provisions": "Pt. 4",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 13"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 7(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 7(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(3)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 7(2)(b)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(3)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 7(3)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 7(6)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 7(7)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 3(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 8(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 8(2)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(3)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 8(2)(c)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(3)(b)"
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      "affected_provisions": "s. 8(3)(a)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(4)"
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    {
      "type": "words substituted",
      "affected_provisions": "s. 8(4)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(5)(a)"
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      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(5)(b)"
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    {
      "type": "words substituted",
      "affected_provisions": "s. 8(5)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026",
      "affecting_provisions": "Sch. 36 para. 4(6)"
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    {
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      "affected_provisions": "specified provision(s)",
      "affecting": "uksi/2016/675",
      "affecting_title": "The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016",
      "affecting_provisions": "art. 2"
    }
  ],
  "made_under": [],
  "changes_made_to": 845,
  "changes_made_to_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/changes.json",
  "changes_made_by": 375,
  "changes_made_by_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/changes/by-it.json",
  "instruments_made_under": 57,
  "instruments_made_under_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2",
    "retrieved_at": "2026-10-29T09:07:55.780103+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."
}