Paragraph 14 I1

Paragraph 17 of Schedule 5 applies in relation to an opted in authority as if in subsection (1) of the inserted text—

(a)

for “relevant authority” the second time it appears, there were substituted “appointing person who appointed the auditor”; and

(b)

after “section 1248” there were inserted “, and must ensure that the authority is either not required to pay a fee for the first audit, or is refunded any fee paid”.

Annotations

Commencement

I1: Sch. para. 14 in force at 10.2.2015 in accordance with, see reg. 1(1)