Local Audit and Accountability Act 2014 (c. 2)

SCHEDULES

SCHEDULE 13 E+W NHS trusts and trustees for NHS trusts: transitory and saving provision

General duties of auditors E+W

10 E+W Section 21(3) (general duties of auditors of accounts of special trustees for a hospital) is to be read as if—

(a) for “accounts of special trustees for a hospital” there were substituted “ accounts of a health service body other than a clinical commissioning group ”, and

(b) in paragraph (c)—

(i) for “the special trustees have” there were substituted “ the body has ”, and

(ii) for “their” there were substituted “ its ”.

Commencement Information

I1 Sch. 13 para. 10 in force at 1.4.2015 by S.I. 2015/841, art. 3(y)