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SCHEDULES

SCHEDULE 6E+WCodes of audit practice and guidance

Meaning of “40-day period”E+W

11(1)In this Schedule “the 40-day period”, in relation to a code laid before Parliament, means the period of 40 days beginning with—E+W

(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.

Commencement Information

I1Sch. 6 para. 11 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

I2Sch. 6 para. 11 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)