(1)An annual statement of accounts which—
(a)relates to a harbour authority (whether or not it relates also to another authority); and
(b)is, by virtue of a statutory provision made with respect to it, required to be prepared by the authority;
shall, so far as it relates to the authority, be in such form, contain such particulars and be compiled in such manner as may be prescribed in relation to the authority by regulations made by the Ministry subject to negative resolution.
(2)A harbour authority shall be under an obligation to comply with such of the following requirements as it is not, by virtue of other statutory provision made with respect to the authority, under obligation to comply with, namely—
(a)to prepare an annual statement of accounts relating to the authority;
(b)to send to the Ministry a copy of each such annual statement;
(c)to send to the Ministry a copy of the auditors' report upon each such annual statement.
(3)No regulation under subsection (1) shall be taken to require the doing of anything in contravention of any requirement imposed by [F1the Companies Act 2006] with respect to the form, contents or manner of compilation of accounts.
(4)Regulations under this section may be made so as to apply to a particular harbour authority.
F1Words in s. 30(3) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1), Sch. 1 para. 41 (with arts. 6, 11, 12)