The English Devolution and Community Empowerment Act 2026 (Commencement No. 2) Regulations 2026
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2 Provisions coming into force on 15th July 2026
(1) The following provisions of the 2026 Act come into force on 15th July 2026— (a) section 43 (co-operation with local government pension scheme managers); (b) section 89 (establishment of Local Audit Office); (c) section 94 (audit committees), in relation to a relevant authority that is a Category 1 authority for the purposes of the Accounts and Audit Regulations 2015; (d) section 96 (smaller authorities: change of terminology); (e) section 97 (power to provide for smaller authority treatment in previous years where audit outstanding); (f) section 98 (amendment paving way for separation of LGPS accounts). (2) Except as provided in paragraph (3), Schedule 34 to the 2026 Act comes into force on 15th July 2026. (3) The amendments to the Local Audit and Accountability Act 2014, inserted by Part 1 of Schedule 34 to the 2026 Act, do not apply to the extent they insert the following paragraphs into Schedule 1A to the 2014 Act— (a) paragraph 13(1)(b) and (2) to (4); (b) paragraph 14; (c) paragraph 15.
2 Provisions coming into force on 15th July 2026
(1) The following provisions of the 2026 Act come into force on 15th July 2026— (a) section 43 (co-operation with local government pension scheme managers); (b) section 89 (establishment of Local Audit Office); (c) section 94 (audit committees), in relation to a relevant authority that is a Category 1 authority for the purposes of the Accounts and Audit Regulations 2015; (d) section 96 (smaller authorities: change of terminology); (e) section 97 (power to provide for smaller authority treatment in previous years where audit outstanding); (f) section 98 (amendment paving way for separation of LGPS accounts). (2) Except as provided in paragraph (3), Schedule 34 to the 2026 Act comes into force on 15th July 2026. (3) The amendments to the Local Audit and Accountability Act 2014, inserted by Part 1 of Schedule 34 to the 2026 Act, do not apply to the extent they insert the following paragraphs into Schedule 1A to the 2014 Act— (a) paragraph 13(1)(b) and (2) to (4); (b) paragraph 14; (c) paragraph 15.
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