{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-82",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-82.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/82",
  "kind": "paragraph",
  "number": "82",
  "heading": null,
  "text": "In section 212(7) (entities controlled by local authorities: definitions)—\n(a) 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 ”,\n(b) for the definition of “financial year” substitute—\n““financial year” means a period for which—\n(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\n(b) accounts of the local authority must be prepared by reason of section 13 of the Public Audit (Wales) Act 2004;”, and\n(c) in the definition of “local authority” for paragraph (b) substitute—\n“(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;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 82 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/82",
    "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."
}