{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-22",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-22.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/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "In paragraph 18 of Schedule 7 (higher education corporations)—\n(a) omit sub-paragraph (4) (duty of certain higher education corporations to consult Audit Commission before appointing auditor in respect of first financial year),\n(b) in sub-paragraph (5) for “that sub-paragraph” substitute “ sub-paragraph (3) above ”, and\n(c) in sub-paragraph (6) omit the definitions of “the first financial year” and “financial year” and insert—\n““financial year” means—\n(a) the period commencing with the date on which the corporation is established and ending with the second 31st March following that date, and\n(b) each successive period of twelve months.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 22 in force at 1.4.2015 by S.I. 2015/841, art. 3(x)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/22",
    "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."
}