Prospective
18(1)Section 81 of the 1993 Act (procedure following giving of notice under section 80) is amended as follows.E+W
(2)In subsection (1), for paragraphs (a) and (b) substitute—
“(a)comply with it so far as it relates to documents within section 79(2);
(b)either—
(i)comply with it, or
(ii)give the auditor a notice stating that he objects to doing so for such reasons as are specified in the notice,
so far as it relates to documents within section 79(2A); and”.
(3)In subsection (3), for the words from “requiring him” to the end substitute “, then within the period of one month beginning with the date of the giving of the notice, he shall either—
(a)comply with it, or
(b)give the auditor a notice stating that he objects to doing so for such reasons as are specified in the notice,
in the case of every document or description of document specified in the notice. ”
(4)In subsection (5), for “paragraph (a) or (b) of section 79(2)” substitute “ section 79(2) or (2A) ”.