{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-13/paragraph-5",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-13/paragraph-5.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/13/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 4 is to be read as if after subsection (5) there were inserted—\n“(6) In relation to an NHS trust, or the trustees for an NHS trust, “accounts” means the annual accounts prepared under paragraph 3 of Schedule 15 to the National Health Service Act 2006.”\n(2) Accordingly, in section 44(1) the definition of “accounts” is to be read as if for “(5)” there were substituted “ (6) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 5 in force at 16.12.2014 by S.I. 2014/3319, art. 2(g)(i)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "substituted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2016/10",
      "affecting_title": "NHS (Charitable Trusts Etc) Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/13/paragraph/5",
    "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."
}