Audit (Miscellaneous Provisions) Act 1996

Title and introductory text

Audit (Miscellaneous Provisions) Act 1996 1996 c. 10 An Act to extend the functions of the Audit Commission for Local Authorities and the National Health Service in England and Wales; to alter the financial year of that Commission and of the Accounts Commission for Scotland; to make provision about the manner of publication of certain information required to be published in pursuance of a direction of either Commission; and to repeal paragraph 5(4) of Schedule 3 to the Local Government Finance Act 1982. [29th April 1996] Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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4 Financial year of Accounts Commission for Scotland.

(1) In section 98 of the Local Government (Scotland) Act 1973 (expenses and accounts of Accounts Commission for Scotland)— (a) in subsection (5), for the words “30th November” substitute “ 31st March ”; and (b) after subsection (6) add— (7) In this section, “financial year” means the period of twelve months ending with 31st October in any year. . (2) In section 235(1) of the 1973 Act (interpretation), in the definition of “financial year”, after the word “has” insert “ , except in section 98, ”. (3) Subsections (1) and (2)— (a) shall first have effect in relation to— (i) such year; or (ii) such greater or lesser period than a year, ending, in either case, with 31st October, as the Secretary of State may by order made by statutory instrument specify; and (b) shall thereafter have effect in relation to years so ending, and as respects any period specified under paragraph (a)(ii) the subsection added by subsection (1)(b) shall be construed as if referring to that period and not to a period of twelve months.

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7 Short title and extent.

(1) This Act may be cited as the Audit (Miscellaneous Provisions) Act 1996. (2) This Act, apart from this section and sections 4 and 5, does not extend to Scotland. (3) This Act does not extend to Northern Ireland.