7(1)Section 100 (auditor’s right of access to documents) shall be amended as follows.S
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)After subsection (1) there shall be inserted the following subsection—
“(1A)In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.”
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 7 para. 7(2)(4) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 8; S.S.I. 2000/10, art. 2(3)