Paragraph 12 I1

Paragraph 7 of Schedule 5 applies in relation to a local auditor appointed by an appointing person as if for the words from “after subsection (5)” to the end of that paragraph there were substituted—

“in subsection (5)—

(a)

for “audited person” the first time it occurs substitute “appointing person who appointed the local auditor”; and

(b)

in paragraph (b) for “audited person” substitute “appointing person”.”.