Section 1230(3)

Expenditure under subsection (2) is— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in the case of expenditure of the Comptroller and Auditor General for Northern Ireland, to be regarded as expenditure of the Northern Ireland Audit Office for the purposes of Article 6(1) of the Audit (Northern Ireland) Order 1987 (S.I. 1987/460 (N.I. 5)). in the case of expenditure of the Auditor General for Wales, to be regarded as expenditure of the Wales Audit Office for the purposes of section 20 of the Public Audit (Wales) Act 2013.

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Source: legislation.gov.uk · retrieved 2026-09-04