{
  "url": "https://openlegislation.uk/local-government-planning-and-land-act-1980/schedule-31/paragraph-12",
  "json_url": "https://openlegislation.uk/local-government-planning-and-land-act-1980/schedule-31/paragraph-12.json",
  "legislation": "ukpga/1980/65",
  "legislation_title": "Local Government, Planning and Land Act 1980",
  "legislation_url": "https://openlegislation.uk/local-government-planning-and-land-act-1980",
  "path": "schedule/31/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "As soon as the accounts and statement of accounts of a corporation for any financial year have been audited under paragraph 10B(2) or 11(1), the corporation shall send to the Secretary of State a copy of the statement, together with—\n(a) if the accounts and statement have been audited under paragraph 10B(2), a copy of the Comptroller and Auditor General’s report on the accounts and statement,\n(b) if the accounts and statement have been audited under paragraph 11(1), a copy of any report made by the auditor on the accounts or on the statement.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 31 para. 12 substituted (23.3.2005) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2005 (S.I. 2005/913), arts. 1, 2(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 31 para. 12 substituted (21.12.2017) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017 (S.I. 2017/1313), art. 1, Sch. 1 para. 2(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/65/schedule/31/paragraph/12",
    "retrieved_at": "2026-10-29T10:14:43.750996+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."
}