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The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025

United Kingdom · regulation

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In force since 2025-09-17, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and extent
  3. 2 Amendment of the Local Audit and Accountability Act 2014

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3 provisions

Title and introductory text

2025 No. 1026 LOCAL GOVERNMENT, ENGLAND AND WALES The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 Made 16th September 2025 Coming into force 17th September 2025 The Secretary of State makes these Regulations in exercise of the powers conferred by section 6(5) of the Local Audit and Accountability Act 2014. A draft of this instrument was laid before and approved by a resolution of each House of Parliament in accordance with section 43(3) of that Act.

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1 Citation, commencement and extent

(1) These Regulations may be cited as the Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 and come into force on the day after the day on which they are made. (2) These Regulations extend to England and Wales.

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2 Amendment of the Local Audit and Accountability Act 2014

For section 6(2) (meaning of “smaller authority”) of the Local Audit and Accountability Act 2014, substitute— (2) The qualifying condition is met for a relevant authority and a financial year— (a) beginning on or before 1st April 2024, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £6.5 million; (b) beginning on or after 1st April 2025, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £15 million. .

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