# Local Audit and Accountability Act 2014, Paragraph 5


(1) Section 4 is to be read as if after subsection (5) there were inserted—
“(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.”
(2) Accordingly, in section 44(1) the definition of “accounts” is to be read as if for “(5)” there were substituted “ (6) ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.