3.—(1) The accounts of the Sea Fish Industry Authority that relate to the financial years ending on 31st March 2004 and 31st March 2005 shall be audited by the Comptroller and Auditor General.
(2) Accordingly, the Fisheries Act 1981(1) is amended as follows.
(3) In section 11 (accounts and reports)—
(a)subsections (4) to (6) are repealed;
(b)for subsection (6A) substitute—
“(6A) The Authority shall send a copy of the statement of accounts prepared under subsection (1) to the Comptroller and Auditor General—
(a)in the case of the statement relating to the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004,
(b)in the case of the statement relating to a financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year.”; and
(c)in subsection (8) omit “the auditors or, as the case may be,”
(4) In section 16 (administration of schemes by Sea Fish Industry Authority)—
(a)subsection (4) and (5) are repealed; and
(b)for subsection (5A) substitute—
“(5A) The Authority shall send a copy of the statement of accounts prepared under subsection (3) to the Comptroller and Auditor General—
(a)in the case of the statement relating to the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004.”
(b)in the case of the statement relating to the financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year.”
1981 c. 29; section 11 was amended by S.I. 1991/1997, regulation 2 and paragraph 40 of the Schedule; sections 11 and 16 were amended by S.I. 2003/1326, Article 10.