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Amendment of section 88 of Principal Act
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198. Section 88 of the Principal Act is amended—
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(a) in subsection (3)—
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(i) by the insertion, in paragraph (a), of “(including any requirements under FRS 102)” after “guidelines”,
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(ii) by the insertion, in paragraph (c), of “(including any requirements under FRS 102)” after “guidelines”, and
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(iii) by the insertion of “and on the outcome of any prosecution that may have been instigated under section 92” after “in its possession)”,
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(b) in subsection (4), by the insertion of “(including any requirements under FRS 102)” after “guidelines”, and
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(c) in paragraph (b) of subsection (6), by the insertion of “and on the outcome of any prosecution that may have been instigated under section 92” after “non-compliance”.
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