(1)    In this Act—

“the 1972 Act” means the Local Government Act 1972;

“allotted sum” has the same meaning as in section 15 of the National Health Service and Community Care Act 1990;

“auditor”, in relation to the accounts of any body, means (except in section 31(1)) the person or any of the persons appointed by the Commission to act as auditor in relation to those accounts and, to the extent provided by section 3(11), includes a person assisting an auditor under arrangements approved under section 3(9);

“body subject to audit” means a body whose accounts are required to be audited in accordance with this Act;

“the Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Wales;

“the health service” has the same meaning as in the National Health Service Act 1977;

“health service body” means—

(a)    a body specified in section 98(1) of the National Health Service Act 1977, or

(b)    the members of a recognised fund-holding practice;

“recognised fund-holding practice” is to be read in accordance with section 14 of the National Health Service and Community Care Act 1990;

“statutory provision” means any provision contained in or having effect under any enactment.

(2)    Subject to paragraph 11(5) of Schedule 1, section 270 of the 1972 Act (general interpretation) applies for the interpretation of this Act.

(3)    A reference in this Act to the accounts of a body—

(a)    in relation to the Common Council is a reference to the accounts mentioned in paragraph 2(a) and (b) of Schedule 2; and

(b)    in relation to the members of a recognised fund-holding practice is, subject to paragraph 3(2) of that Schedule and section 6(3), a reference to such of their accounts as relate to allotted sums paid to the members.

(4)    A reference in this Act to a local government elector for any area—

(a)    in relation to the Broads Authority, is a reference to a local government elector for the area of any participating authority (as defined by section 25 of the Norfolk and Suffolk Broads Act 1988); and

(b)    in relation to a National Park authority which is the local planning authority for a National Park, is a reference to a local government elector for any area the whole or any part of which is comprised in that Park.