Commentary Part 4– Eligibility and Regulation of Local Auditors Paragraph 21: Delegation of the Secretary of State’s functions
61.This paragraph modifies section 1252 of the Companies Act 2006, which provides that the Secretary of State may delegate certain functions, so that in subsection (3) such an order may have the effect of making the body to whom functions are delegated subject to the obligations of the Freedom of Information Act 2000, but only in respect of information held by the body that relates to the exercise of the functions which have been delegated to it.