{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-120",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-120.json",
  "legislation": "ukpga/2014/2",
  "legislation_title": "Local Audit and Accountability Act 2014",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014",
  "path": "schedule/12/paragraph/120",
  "kind": "paragraph",
  "number": "120",
  "heading": null,
  "text": "(1) Section 151 (audit of accounts of larger groups) is amended as follows.\n(2) In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.\n(3) In subsection (6)—\n(a) for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and\n(b) for “they apply” substitute “ it applies ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 120 in force at 1.4.2017 by S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/120",
    "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."
}