4 Provisions of the Act coming into force on 1st January 2012
During the period starting on 1st January 2012 and ending on 31st March 2012 the provisions brought into force by article 3, except paragraph 5 of Schedule 4, apply as if—
(a) section 11(1) of the Act (office of Comptroller and Auditor General) and section 12 of the Act (status etc) came into force on 1st January 2012; and
(b) an order had been made under paragraph 5(4) of Schedule 4 to the Act appointing 1st January as the appointed day.