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:—
Audit Commission: extension of functions, etc.
Financial years of the Commissions
In section 98 of the Local Government (Scotland) Act 1973 (expenses and accounts of Accounts Commission for Scotland)—
in subsection (5), for the words “30th November” substitute “ 31st March ”; and
after subsection (6) add—.
In section 235(1) of the 1973 Act (interpretation), in the definition of “financial year”, after the word “has” insert “ , except in section 98, ”.
Subsections (1) and (2)—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.
shall first have effect in relation to—ending, in either case, with 31st October, as the Secretary of State may by order made by statutory instrument specify; and
such year; or
such greater or lesser period than a year,
shall thereafter have effect in relation to years so ending,
Miscellaneous and supplementary
This Act may be cited as the Audit (Miscellaneous Provisions) Act 1996.
This Act, apart from this section and sections 4 and 5, does not extend to Scotland.
This Act does not extend to Northern Ireland.
In section 1 of the Local Government Act 1992 (direction of Audit Commission or Accounts Commission for Scotland requiring certain bodies to publish information about performance) in subsection (2)(b) (method of publication) for the words “in a newspaper circulating in the area of that body” substitute “ and by one of the methods permitted by section 1A below ”.
After section 1 of that Act insert—