Sch 5 para 23
(1) In Part 6 of Schedule 1 (public authorities to which Act applies)— (a) insert at the appropriate place— “ The Comptroller and Auditor General. ” , and (b) the reference to old NAO is to be read as a reference to NAO. (2) Sub-paragraphs (3) and (4) apply in relation to any function that was a function of old NAO by virtue of Part 6 of that Schedule. (3) Anything done by, on behalf of or in relation to old NAO has effect as if done by, on behalf of or in relation to the relevant person, so far as necessary or appropriate for continuing its effect after the coming into force of sub-paragraph (1). (4) Anything (including legal proceedings) which, immediately before the coming into force of sub-paragraph (1), is in the process of being done by, on behalf of or in relation to old NAO may be continued by, on behalf of or in relation to the relevant person. (5) “ The relevant person ” means— (a) in relation to matters within NAO's functions, NAO; (b) in relation to matters within the Comptroller and Auditor General's functions, the Comptroller and Auditor General.