{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-8",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/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/6/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Despite the repeal of section 4 of the Audit Commission Act 1998 by this Act, a provision of a code of audit practice under that section continues in force until it is replaced by a provision of a code of audit practice under this Schedule.\n(2) A provision of a code under that section is to be read subject to the modifications necessary for it to have effect in relation to the functions of a local auditor under this Act.\n(3) A code under that section—\n(a) is not to be treated as a code of audit practice for the purposes of this Schedule (other than this paragraph), but,\n(b) is otherwise to be treated as a code of audit practice for the purposes of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 8 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 8 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2026/23",
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    },
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      "affecting_title": "English Devolution and Community Empowerment Act 2026"
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    {
      "type": "substituted for Sch. 6 para. 1(1)",
      "affecting": "ukpga/2026/23",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/6/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."
}