Section 40: replaced, on 1 July 2014, by section 80 of the Public Finance Amendment Act 2013 (2013 No 50).
Section 40(2)(b): amended, on 7 August 2020, by section 19(1) of the Public Finance Amendment Act 2020 (2020 No 41).
Section 40(3): inserted, on 7 August 2020, by section 19(2) of the Public Finance Amendment Act 2020 (2020 No 41).