SCHEDULE 2CONSEQUENTIAL AMENDMENTS
National Health Service Act 1977
1
1
Section 98 of the National Health Service Act 19773 (accounts and audit of health bodies) is amended as follows.
2
For subsection (1A) substitute—
1A
The second sentence of subsection (1) does not apply in relation to accounts of—
a
a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,
b
the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,
c
NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,
d
NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.
3
After subsection 1B insert—
1BA
A body within subsection (1A)(c) shall send a copy of its accounts to the Comptroller and Auditor General—
a
in the case of accounts in respect of the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004,
b
in the case of accounts in respect of a financial year ending after 31st March 2004, as soon as reasonably practicable following the end of that year.
1BB
A body within subsection (1A)(d) shall send a copy of its accounts in respect of a financial year ending on or after 31st March 2005 to the Comptroller and Auditor General as soon as reasonably practicable following the end of that year.
4
In subsection (1C) after “subsection (1B)” insert “, (1BA) or (1BB)”.