Government Resources and Accounts Bill - continued        House of Lords
Miscellaneous - continued

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Reports of Comptroller and Auditor General.     24. - (1) This section applies where-
 
 
    (a) a report of the Comptroller and Auditor General is required by this Act to be laid before the House of Commons, and
 
    (b) it is not laid by the Treasury within the time allowed by this Act.
      (2) The Comptroller and Auditor General shall lay the report before the House of Commons as soon as possible.
 
      (3) Section 32 of the Exchequer and Audit Departments Act 1866 (reports of the Comptroller and Auditor General) shall cease to have effect.
 
 
General
Interpretation: use of resources.     25. In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.
 
Interpretation: financial year.     26. In this Act "financial year" means the 12 months ending with 31st March.
 
Amendments and repeals.     27. - (1) Schedule 1 (minor and consequential amendments) shall have effect.
 
      (2) The enactments mentioned in Schedule 2 (which include enactments that are no longer of practical utility) are hereby repealed.
 
Commencement.     28. - (1) The preceding provisions of this Act, except for sections 16 to 19, shall come into force in accordance with provision made by the Treasury by order.
 
      (2) An order under subsection (1)-
 
 
    (a) shall be made by statutory instrument,
 
    (b) may make transitional provision (including provision for the adaptation of references pending the coming into force of other legislation), and
 
    (c) may make different provision for different purposes.
      (3) The Treasury may by order provide for section 10(2) to (9) to apply in relation to a body as if it were designated in respect of a financial year under section 10(1).
 
      (4) An order under subsection (3) may not specify a body which could not be designated under section 10(1) by virtue of section 10(6).
 
      (5) An order under subsection (3)-
 
 
    (a) shall be made by statutory instrument, and
 
    (b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Short title.     29. This Act may be cited as the Government Resources and Accounts Act 2000.
 
 
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