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Paragraph 19A F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A person who is, or has been, an auditor of a registered social landlord does not contravene any duty to which he is subject merely because he gives to the Relevant Authority —

(a)

information on a matter of which he became aware in his capacity as auditor of the registered social landlord, or

(b)

his opinion on such a matter,

if he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of the Relevant Authority.

(2)

Sub-paragraph (1) applies whether or not the person is responding to a request from the Relevant Authority.

(3)

This paragraph applies to a person who is, or has been, a reporting accountant as it applies to a person who is, or has been, an auditor.

(4)

A “reporting accountant” means a person appointed as mentioned in paragraph 16(7)(b).

Annotations

Textual amendments

F1

Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18

F2

Sch. 1 para. 19A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 23