Budget Responsibility and National Audit Act 2011 s 5

s 5 How main duty is to be performed

(1) The Office has complete discretion in the performance of its duty under section 4 (but subject to subsections (2) and (3) of this section and sections 6 and 7). (2) The Office must perform that duty objectively, transparently and impartially. (3) Where any Government policies are relevant to the performance of that duty, the Office— (a) must have regard to those policies, but (b) may not consider what the effect of any alternative policies would be.