(1)After section 25 of the M1Local Government Finance Act 1982 there shall be inserted the sections set out in Schedule 4 to this Act.

(2)In section 16 of that Act (auditor’s right to obtain documents and information) for the words “for the purposes of the audit”, in each place where they occur, there shall be substituted “for the purposes of his functions under this Act”.

(3)This section and that Schedule shall come into force at the end of the period of two months beginning with the day on which this Act is passed.

(4)This section and that Schedule shall extend to England and Wales only.