OpenLegislation

Section 8 Audit reviews.I1E1

England, Wales and Scotland

(1)

In this Act “an audit review” means—

(a)

an application or appeal under F1section 28 of the Local Audit and Accountability Act 2014 F2or section 32 of the Public Audit (Wales) Act 2004 (application by auditor, or appeal by person objecting to accounts, for declaration as to unlawful item of account),

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

consideration by the Controller of Audit of whether to make a special report to the Accounts Commission for Scotland under section 102(3) of the M1Local Government (Scotland) Act 1973 (reports to Commission by Controller of Audit),

(e)

consideration by the Accounts Commission for Scotland of whether to send a special report to the Secretary of State under section 103(3) of that Act (action by Commission on reports by Controller of Audit), or

(f)

consideration by the Court of Session of a case stated under section 103(2)(c) of that Act (Commission may state case on a question of law for opinion of Court of Session),

or any appeal (or further appeal) against a decision made on an application referred to in paragraph (a) or on an appeal referred to in F4that paragraph .

F5(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in s. 8(1)(a) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 35(2)(a); S.I. 2015/841, art. 3(x)

F2

Words in s. 8(1)(a) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 20(a); S.I. 2005/558, art. 2, Sch. 1

F3

S. 8(1)(b)(c) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 35(2)(b); S.I. 2015/841, art. 3(x); S.I. 2015/841, art. 3(x)

F4

Words in s. 8(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 35(2)(c); S.I. 2015/841, art. 3(x)

F5

S. 8(2) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 35(3); S.I. 2015/841, art. 3(x)

Marginal citations

M1

1973 c. 65.

Commencement

I1

S. 8 wholly in force; s. 8 not in force at Royal Assent see s. 12(2); s. 8 in force at 30.12.1997 insofar as it applies to England and Wales by S.I. 1997/2843, art. 2(2); s. 8 in force at 1.1.1998 insofar as it applies to Scotland by S.I. 1997/2878, art. 2(2)

Extent

E1

This version of this provision extends to England and Wales; a separate version has been created for Scotland only