The Local Government Finance Act 1982 (“the 1982 Act”) shall be amended in accordance with this section.
After section 18 of the 1982 Act there shall be inserted—
In subsection (1) of section 24 of the 1982 Act (right of elector to inspect statements of accounts and auditors’ reports), in paragraph (a), after “ auditor” there shall be inserted “ , other than an immediate report ”.
In subsection (1) of section 31 of the 1982 Act (application of Part III of that Act to Passenger Transport Executives and their subsidiaries), after paragraph (c) there shall be inserted—.
Nothing in this section shall have effect in relation to any immediate report (within the meaning of section 15(3) of the 1982 Act) sent to a body or, as the case may be, to the chairman of a parish meeting under section 18(3) of the 1982 Act before the commencement of this Act.
This Act may be cited as the Local Government Finance (Publicity for Auditors’ Reports) Act 1991.
This Act shall come into force at the end of the period of two months beginning with the day on which it is passed.
This Act extends to England and Wales only.