Paragraph 82 I1

in the definition of “English local authority” after “England” insert “ , and includes a local authority which exercises functions in relation to an area which is partly in England and partly in Wales ”,

for the definition of “financial year” substitute—

““financial year” means a period for which—

(a)

a statement of accounts of the local authority must be prepared by reason of section 3 of the Local Audit and Accountability Act 2014, or

(b)

accounts of the local authority must be prepared by reason of section 13 of the Public Audit (Wales) Act 2004;”, and

in the definition of “local authority” for paragraph (b) substitute—

“(b)

in the case of a body in Wales, is required to prepare statements of accounts by regulations made under section 39 of the Public Audit (Wales) Act 2004;”.