9(1)Paragraph 15 (accounts and funds) is amended as follows.
(2)In sub-paragraphs (1) and (2), for “of their income and expenditure in respect of” substitute “relating to”.
(3)In sub-paragraph (3)—
(a)for the words from the beginning to “year, each” substitute “Each”, and
(b)for “that year” substitute “each financial year”.
(4)After sub-paragraph (4) insert—
“(4A)Regulations may make further provision relating to—
(a)accounts required to be kept under sub-paragraph (1) or (2) above (including provision requiring or allowing the keeping of consolidated accounts relating to more than one charging scheme); and
(b)the preparation and publication of statements of such accounts.”
(5)In sub-paragraph (5)(b), after “account” insert “(after the application of any of the net proceeds in accordance with the following provisions)”.