SCHEDULES

SCHEDULE 6Codes of audit practice and guidance

Meaning of “40-day period”

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1

In this Schedule “the 40-day period”, in relation to a code laid before Parliament, means the period of 40 days beginning with—

a

the day on which the code is laid, or

b

if it is not laid before each House of Parliament on the same day, the later of the 2 days on which it is laid.

2

In calculating that period, no account is to be taken of any period during which Parliament is dissolved or prorogued or during which both Houses are adjourned for more than 4 days.