15.—(1) Where the Department intends the accounts under section 14 for a particular financial year to relate in part to a particular body which falls within section 14(1), the Department may by order subject to negative resolution designate that body for the purposes of this section in respect of that year.
(2) Where a body is designated in respect of a financial year it shall—
(a)prepare such financial information in relation to the year as the Department may request,
(b)present the information in such form as the Department may direct,
(c)arrange for the information to be audited, and
(d)deliver the information to the Department, in such manner and by such date in the next year as the Department may direct.
(3) Where a body is designated in respect of a financial year the Department may request it to—
(a)prepare specified financial information in relation to a specified part of the year,
(b)present the information in a specified form, and
(c)deliver the information to the Department in a specified manner by a specified date.
(4) A designated body shall comply with a request under subsection (3).
(5) A designated body shall comply with any direction of the Department as to the person or kind of person to be given responsibility for ensuring compliance with subsections (2) and (3).