{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-4/paragraph-8.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/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) For the purposes of this Act, an entity (“E”) is connected with a relevant authority at any time if E is an entity other than the relevant authority and the relevant authority considers that, in accordance with proper practices in force at that time—\n(a) the financial transactions, reserves, assets and liabilities of E are to be consolidated into the relevant authority's statement of accounts for the financial year in which that time falls,\n(b) the relevant authority's share of the financial transactions, reserves, assets and liabilities of E is to be consolidated into the relevant authority's statement of accounts for that financial year, or\n(c) the relevant authority's share of the net assets or net liabilities of E, and of the profit or loss of E, are to be brought into the relevant authority's statement of accounts for that financial year.\n(2) In sub-paragraph (1) “entity” means any entity, whether or not a legal person.\n(3) The Secretary of State may by regulations amend sub-paragraph (1) or (2).\n(4) In sub-paragraph (1) as it applies in relation to a health service body, the reference to the relevant authority's statement of accounts is to be read as a reference to the body's accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 8(3) in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(i)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 4 para. 8 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(h)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "words substituted",
      "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/4/paragraph/8",
    "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."
}