Water Resources Act 1991 (c. 57)

(The document as of February, 2008)

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(b) to any international agreement to which the United Kingdom is for the time being a party.

103 Transitional pollution provisions

The provisions of this Part shall have effect subject to the provisions of Schedule 13 to this Act (which reproduce transitional provision originally made in connection with the coming into force of provisions of the [1989 c. 15.] Water Act 1989).

104 Meaning of "controlled waters" etc. in Part III

(1) References in this Part to controlled waters are references to waters of any of the following classes--

(a) relevant territorial waters, that is to say, subject to subsection (4) below, the waters which extend seaward for three miles from the baselines from which the breadth of the territorial sea adjacent to England and Wales is measured;

(b) coastal waters, that is to say, any waters which are within the area which extends landward from those baselines as far as--

(a) the limit of the highest tide; or

(b) in the case of the waters of any relevant river or watercourse, the fresh-water limit of the river or watercourse,

together with the waters of any enclosed dock which adjoins waters within that area;

(c) inland freshwaters, that is to say, the waters of any relevant lake or pond or of so much of any relevant river or watercourse as is above the fresh-water limit;

(d) ground waters, that is to say, any waters contained in underground strata;

and, accordingly, in this Part "coastal waters", "controlled waters", "ground waters", "inland freshwaters" and "relevant territorial waters" have the meanings given by this subsection.

(2) In this Part any reference to the waters of any lake or pond or of any river or watercourse includes a reference to the bottom, channel or bed of any lake, pond, river or, as the case may be, watercourse which is for the time being dry.

(3) In this section--

"fresh-water limit", in relation to any river or watercourse, means the place for the time being shown as the fresh-water limit of that river or watercourse in the latest map deposited for that river or watercourse under section 192 below;
"miles" means international nautical miles of 1,852 metres;
"lake or pond" includes a reservoir of any description;
"relevant lake or pond" means (subject to subsection (4) below) any lake or pond which (whether it is natural or artificial or above or below ground) discharges into a relevant river or watercourse or into another lake or pond which is itself a relevant lake or pond;
"relevant river or watercourse" means (subject to subsection (4) below) any river or watercourse (including an underground river or watercourse and an artificial river or watercourse) which is neither a public sewer nor a sewer or drain which drains into a public sewer.

(4) The Secretary of State may by order provide--

(a) that any area of the territorial sea adjacent to England and Wales is to be treated as if it were an area of relevant territorial waters for the purposes of this Part and of any other enactment in which any expression is defined by reference to the meanings given by this section;

(b) that any lake or pond which does not discharge into a relevant river or watercourse or into a relevant lake or pond is to be treated for those purposes as a relevant lake or pond;

(c) that a lake or pond which does so discharge and is of a description specified in the order is to be treated for those purposes as if it were not a relevant lake or pond;

(d) that a watercourse of a description so specified is to be treated for those purposes as if it were not a relevant river or watercourse.

(5) An order under this section may--

(a) contain such supplemental, consequential and transitional provision as the Secretary of State considers appropriate; and

(b) make different provision for different cases, including different provision in relation to different persons, circumstances or localities.

(6) The power of the Secretary of State to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Part IVV Flood Defence

General

105 General functions with respect to flood defence

(1) Subject to section 106 below, the Authority shall in relation to England and Wales exercise a general supervision over all matters relating to flood defence.

(2) For the purpose of carrying out its flood defence functions the Authority shall from time to time carry out surveys of the areas in relation to which it carries out those functions.

(3) In the exercise of the powers conferred by the following provisions of this Part and the other flood defence provisions of this Act due regard shall be had to the interests of fisheries, including sea fisheries.

(4) Nothing in the following provisions of this Part or the other flood defence provisions of this Act shall prejudice or affect the provisions of Part V of this Act or the [1975 c. 51.] Salmon and Freshwater Fisheries Act 1975 or any right, power or duty conferred or imposed by that Part or that Act.

106 Obligation to carry out flood defence functions through committees

(1) Without prejudice to any scheme for the appointment of local flood defence committees and subject to subsection (2) below, the Authority shall arrange for all its functions relating to flood defence under the following provisions of this Act and the [1991 c. 59.] Land Drainage Act 1991 to be carried out by regional flood defence committees, so that those functions of the Authority are carried out--

(a) in relation to the area of each regional flood defence committee, by the committee for that area; and

(b) in cases involving the areas of more than one regional flood defence committee, by such committee, or jointly by such committees, as may be determined in accordance with arrangements made by the Authority.

(2) The Authority shall not make arrangements for the carrying out by any other body, or by any committee, of any of its functions with respect to--

(a) the issuing of levies (within the meaning of the [1988 c. 41.] Local Government Finance Act 1988); or

(b) the making of drainage charges under Chapter II of Part VI of this Act;

and nothing in this section shall enable the Authority to authorise any such other body or any committee to borrow money for purposes connected with the Authority's functions relating to flood defence.

(3) The Authority may give a regional flood defence committee a direction of a general or specific character as to the carrying out of any function relating to flood defence, other than one of its internal drainage functions, so far as the carrying out of that function appears to the Authority likely to affect materially the Authority's management of water for purposes other than flood defence.

(4) It shall be the duty of a regional flood defence committee to comply with any direction under subsection (3) above.

(5) In subsection (3) above "internal drainage functions" means the functions of the Authority under sections 108, 139 and 140 below and the following provisions of the [1991 c. 59.] Land Drainage Act 1991, that is to say--

(a) sections 2 to 9 (transfer to the Authority and supervision by the Authority of the functions of internal drainage boards);

(b) sections 38, 39 and 47 (differential drainage rates and exemptions from such rates);

(c) sections 57 and 58(1) (provisions with respect to contributions by the Authority to the expenses of internal drainage boards and the expenses of the Authority as such a board).

Main river functions

107 Main river functions under the Land Drainage Act 1991

(1) This section has effect for conferring functions in relation to main rivers on the Authority which are functions of drainage boards in relation to other watercourses.

(2) Notwithstanding subsection (3) of section 21 of the Land Drainage Act 1991 (power to secure compliance with drainage obligations), the powers of the Authority in relation to a main river shall, by virtue of this section, include the powers which under that section are exercisable otherwise than in relation to a main river by the drainage board concerned; and the provisions of that section shall have effect accordingly.

(3) The powers of the Authority in relation to a main river shall, by virtue of this section, include the powers which under section 25 of the Land Drainage Act 1991 (powers for securing the maintenance of flow of watercourses) are exercisable in relation to an ordinary watercourse by the drainage board concerned; and the provisions of that section and section 27 of that Act shall have effect accordingly.

(4) Sections 33 and 34 of the Land Drainage Act 1991 (commutation of obligations) shall have effect where--

(a) any person is under an obligation imposed on him by reason of tenure, custom, prescription or otherwise to do any work in connection with the drainage of land (whether by way of repairing banks or walls, maintaining watercourses or otherwise); and

(b) that work is in connection with a main river,

as they have effect in relation to an obligation to do work otherwise than in connection with a main river but as if the Authority were under a duty to take steps to commute the obligation and the references in those sections to the drainage board for the internal drainage district where the works fall to be done were omitted.

(5) In this section--

(a) references to the exercise of a power in relation to a main river shall include a reference to its exercise in connection with a main river or in relation to the banks of such a river or any drainage works in connection with such a river; and

(b) expressions used both in this section and in a provision applied by this section have the same meanings in this section as in that provision.

(6) The functions of the Authority by virtue of this section are in addition to the functions of the Authority which by virtue of the provisions of the [1991 c. 59.] Land Drainage Act 1991 are exercisable by the Authority concurrently with an internal drainage board.

108 Schemes for transfer to the Authority of functions in relation to main river

(1) The Authority may at any time prepare and submit to either of the Ministers for confirmation a scheme making provision for the transfer to the Authority from any drainage body of--

(a) all rights, powers, duties, obligations and liabilities (including liabilities incurred in connection with works) over or in connection with a main river; and

(b) any property held by the drainage body for the purpose of, or in connection with, any functions so transferred;

and the Authority shall prepare such a scheme and submit it to one of the Ministers if it is directed to do so by that Minister.

(2) A scheme prepared and submitted under subsection (1) above may make provisions for any matter supplemental to or consequential on the transfers for which the scheme provides.

(3) The Minister to whom a scheme is submitted under this section may by order made by statutory instrument confirm that scheme; and Schedule 14 to this Act shall have effect with respect to the procedure to be followed in connection with the making of such an order and with respect to challenges to such orders.

(4) An order under this section may contain provisions with respect to the persons by whom all or any of the expenses incurred by the Ministers or other persons in connection with the making or confirmation of the order, or with the making of the scheme confirmed by the order, are to be borne.

(5) Where, under a scheme made by the Authority under this section, liabilities incurred in connection with drainage works are transferred to the Authority from a local authority, the Authority may require the local authority to make contributions to the Authority towards the discharge of the liabilities.

(6) If the amount to be paid by a local authority by way of contributions required under subsection (5) above is not agreed between the Authority and the local authority, it shall be referred to the arbitration of a single arbitrator appointed--

(a) by agreement between them; or

(b) in default of agreement, by the Ministers.

(7) The relevant Minister shall by regulations provide for the payment, subject to such exceptions or conditions as may be specified in the regulations, of compensation by the Authority to any officer or other employee of a drainage body who suffers loss of employment or loss or diminution of emoluments which is attributable to a scheme under this section or anything done in pursuance of such a scheme.

(8) Regulations under subsection (7) above may include provision--

(a) as to the manner in which and the persons to whom any claim for compensation by virtue of the regulations is to be made; and

(b) for the determination of all questions arising under the regulations.

(9) In this section--

"drainage body" means an internal drainage board or any other body having power to make or maintain works for the drainage of land;
"the relevant Minister"--

(a) in relation to employees of a drainage body wholly in Wales, means the Secretary of State;

(b) in relation to employees of a drainage body partly in Wales, means the Ministers; and

109 Structures in, over or under a main river

(1) No person shall erect any structure in, over or under a watercourse which is part of a main river except with the consent of and in accordance with plans and sections approved by the Authority.

(2) No person shall, without the consent of the Authority, carry out any work of alteration or repair on any structure in, over or under a watercourse which is part of a main river if the work is likely to affect the flow of water in the watercourse or to impede any drainage work.

(3) No person shall erect or alter any structure designed to contain or divert the floodwaters of any part of a main river except with the consent of and in accordance with plans and sections approved by the Authority.

(4) If any person carries out any work in contravention of this section the Authority may--

(a) remove, alter, or pull down the work; and

(b) recover from that person the expenses incurred in doing so.

(5) Subsections (1) and (2) above shall not apply to any work carried out in an emergency; but a person carrying out any work excepted from those subsections by this subsection shall inform the Authority in writing as soon as practicable--

(a) of the carrying out of the work; and

(b) of the circumstances in which it was carried out.

(6) Nothing in this section shall be taken to affect any enactment requiring the consent of any government department for the erection of a bridge or any powers exercisable by any government department in relation to a bridge.

110 Applications for consents and approvals under section 109

(1) The Authority may require the payment of an application fee by a person who applies to it for its consent under section 109 above; and the amount of that fee shall be £50 or such other sum as may be specified by order made by the Ministers.

(2) A consent or approval required under section 109 above--

(a) shall not be unreasonably withheld;

(b) shall be deemed to have been given if it is neither given nor refused within the relevant period; and

(c) in the case of a consent, may be given subject to any reasonable condition as to the time at which and the manner in which any work is to be carried out.

(3) For the purposes of subsection (2)(b) above the relevant period is--

(a) in the case of a consent, the period of two months after whichever is the later of--

(i) the day on which application for the consent is made; and

(ii) if at the time when that application is made an application fee is required to be paid, the day on which the liability to pay that fee is discharged;

and

(b) in the case of an approval, the period of two months after application for the approval is made.

(4) If any question arises under this section whether any consent or approval is unreasonably withheld or whether any condition imposed is reasonable, the question shall--

(a) if the parties agree to arbitration, be referred to a single arbitrator appointed by agreement between the parties or, in default of agreement, by the President of the Institution of Civil Engineers; and

(b) if the parties do not agree to arbitration, be referred to and determined by the Ministers or the Secretary of State, according to whether the determination falls to be made in relation to England or Wales.

(5) The power of the Ministers to make an order under subsection (1) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Arrangements with certain authorities

111 Arrangements with navigation and conservancy authorities

(1) Subject to subsection (2) below, the Authority, with a view to improving the drainage of any land, may enter into an arrangement with a navigation authority or conservancy authority for any of the following purposes, that is to say--

(a) the transfer to the Authority of--

(i) the whole or any part of the undertaking of the navigation authority or conservancy authority or of any of the rights, powers, duties, liabilities and obligations of that authority; or

(ii) any property vested in that authority as such;

(b) the alteration or improvement by the Authority of any of the works of the navigation authority or conservancy authority;

(c) the making of payments by the Authority to the navigation authority or conservancy authority or by that authority to the Authority in respect of any matter for which provision is made by the arrangement.

(2) The exercise by the Authority of its power to enter into an arrangement under this section shall require the approval of the Ministers.

(3) Where the Authority is intending to enter into an arrangement under this section it shall publish a notice of its intention in such manner as may be directed by either of the Ministers.

(4) Where an arrangement has been made under this section, the Authority shall cause a notice under subsection (5) below to be published in the London Gazette in such form as may be prescribed by regulations made by one of the Ministers.

(5) A notice under this subsection is a notice--

(a) stating that the arrangement has been made; and

(b) specifying the place at which a copy of the arrangement may be inspected by persons interested.

Supplemental

112 Flood defence regulations

The Ministers shall each have power by regulations to make provision generally for the purpose of carrying into effect the provisions of this Part and the other flood defence provisions of this Act.

113 Interpretation of Part IV

(1) In this Part--

"banks" means banks, walls or embankments adjoining or confining, or constructed for the purposes of or in connection with, any channel or sea front, and includes all land and water between the bank and low-watermark;
"drainage" includes--

(a) defence against water, including sea water;

(b) irrigation other than spray irrigation; and

"flood defence" means the drainage of land and the provision of flood warning systems;
"main river" (subject to section 137(4) below) means a watercourse shown as such on a main river map and includes any structure or appliance for controlling or regulating the flow of water into, in or out of the channel which--

(a) is a structure or appliance situated in the channel or in any part of the banks of the channel; and

(b) is not a structure or appliance vested in or controlled by an internal drainage board;

"watercourse" shall be construed as if for the words from "except" onwards in the definition in section 221(1) below there were substituted the words "except a public sewer".

(2) If any question arises under this Part--

(a) whether any work is a drainage work in connection with a main river; or

(b) whether any proposed work will, if constructed, be such a drainage work,

the question shall be referred to one of the Ministers for decision or, if either of the parties so requires, to arbitration.

(3) Where any question is required under subsection (2) above to be referred to arbitration it shall be referred to the arbitration of a single arbitrator appointed--

(a) by agreement between the parties; or

(b) in default of agreement, by the President of the Institution of Civil Engineers, on the application of either party.

(4) Nothing in this Part shall affect the powers exercisable by the Authority under any local Act, as they existed immediately before the coming into force of this Act.

Part V General Control of Fisheries

114 General fisheries duty of the Authority

It shall be the duty of the Authority to maintain, improve and develop salmon fisheries, trout fisheries, freshwater fisheries and eel fisheries.

115 Fisheries orders

(1) Subject to the following provisions of this section, each of the Ministers shall have power, on an application made to him by the Authority, by order made by statutory instrument to make provision in relation to an area defined by the order for the modification, in relation to the fisheries in that area--

(a) of any provisions of the [1975 c. 51.] Salmon and Freshwater Fisheries Act 1975 relating to the regulation of fisheries;

(b) of section 156 below; or

(2) An order under this section--

(a) may contain such supplemental, consequential and transitional provision, including provision for the payment of compensation to persons injuriously affected by the order, as may appear to be necessary or expedient in connection with the other provisions of the order; but

(b) shall not apply to any waters in respect of which either of the Ministers has granted a licence under section 29 of the Salmon and Freshwater Fisheries Act 1975 (fish rearing licences).

(3) Before either of the Ministers makes an order under this section he shall--

(a) send to the Authority a copy of the draft order; and

(b) notify the Authority of the time within which, and the manner in which, objections to the draft order may be made to him.

(4) Neither of the Ministers shall make an order under this section unless the Authority has caused notice of--

(a) that Minister's intention to make the order;

(b) the place where copies of the draft order may be inspected and obtained; and

to be published in the London Gazette and, if it is directed to do so by one of the Ministers, in such other manner as that Minister thinks best adapted for informing persons affected.

(5) Before either of the Ministers makes an order under this section he-

(a) shall consider any objection which may be duly made to the draft order; and

(b) may cause a public local inquiry to be held with respect to any such objections.

(6) A statutory instrument containing an order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament; and, where a statutory instrument is laid before Parliament for the purposes of this paragraph, a copy of the report of any local inquiry held with respect to objections considered in connection with the making of the order contained in that instrument shall be so laid at the same time.

(7) Where--

(a) any fishery, land or foreshore proposed to be comprised in an order under this section; or

(b) any fishery proposed to be affected by any such order; or

belongs to Her Majesty in right of the Crown or forms part of the possessions of the Duchy of Lancaster or the Duchy of Cornwall or belongs to, or is under the management of, any government department, the order may be made by one of the Ministers only if he has previously obtained the consent of the appropriate authority.

(8) In subsection (7) above "the appropriate authority"--

(a) in the case of any foreshore under the management of the Crown Estate Commissioners or of any fishery or land belonging to Her Majesty in right of the Crown, means those Commissioners;

(b) in the case of any foreshore, fishery or land forming part of the possessions of the Duchy of Lancaster, means the Chancellor of the Duchy;

(c) in the case of any foreshore, fishery or land forming part of the possessions of the Duchy of Cornwall, means the Duke of Cornwall or the persons for the time being empowered to dispose for any purpose of the land of the Duchy;

(d) in the case of any foreshore, fishery or land which belongs to or is under the management of a government department, means that government department.

(9) In this section "foreshore" includes the shore and bed of the sea and of every channel, creek, bay, estuary and navigable river as far as the tide flows.

116 Power to give effect to international obligations

Each of the Ministers shall have power by regulations to provide that the provisions of this Part or of any other enactment relating to the carrying out by the Authority of such of its functions as relate to fisheries shall have effect with such modifications as may be prescribed by the regulations for the purpose of enabling Her Majesty's Government in the United Kingdom to give effect--

(a) to any Community obligations; or

(b) to any international agreement to which the United Kingdom is for the time being a party.

Part VII Financial provisions in relation to the Authority

I General Financial Provisions

117 General financial duties

(1) Subject to section 118 below, the Ministers may, after consultation with the Authority and with the Treasury's approval, determine the financial duties of the Authority, and different determinations may be made for different functions and activities of the Authority.

(2) The Ministers shall give the Authority notice of every determination under this section, and such a determination may--

(a) relate to a period beginning before the date on which it is made;

(b) contain supplemental provisions; and

(3) Subject to sections 118(1) and 119(2) below, where it appears to the Secretary of State that the Authority has a surplus, whether on capital or revenue account, the Secretary of State may, after consultation with the Treasury and the Authority, direct the Authority to pay to him such amount not exceeding the amount of that surplus as may be specified in the direction.

(4) Any sum received by the Secretary of State under subsection (3) above shall be paid into the Consolidated Fund.

118 Special duties with respect to flood defence revenue

(1) Revenue raised by the Authority as mentioned in subsection (2) below--

(a) shall, except for any amount falling within subsection (3) below, be spent only in the carrying out of the Authority's flood defence functions in or for the benefit of the local flood defence district in which it is raised; and

(b) shall be disregarded in determining the amount of any surplus for the purposes of section 117(3) above.

(2) The revenue referred to in subsection (1) above is revenue raised by the Authority in a local flood defence district--

(a) by virtue of any regulations under section 74 of the [1988 c. 41.] Local Government Finance Act 1988 (power to issue levies);

(b) by general drainage charges under sections 134 to 136 below;

(d) by contributions required under section 139(1) below.

(3) An amount falls within this subsection if it is an amount which the Authority considers it appropriate--

(a) to set aside towards research or related activities or towards meeting the Authority's administrative expenses; or

(b) to be paid by way of contribution towards expenses incurred by the Authority or any regional flood defence committee under arrangements made for the purposes of section 106(1)(b) above.

(4) Any amount specified in a resolution under section 58(1)(b) of the [1991 c. 59.] Land Drainage Act 1991 in relation to any local flood defence district (allocation of revenue in lieu of contributions) shall be treated for the purposes of this section as if it were revenue actually raised by contributions required under section 139(1) below.

(5) For the purposes of this section, the following sums, that is to say--

(a) any sums held by the Authority by virtue of any transfer of property, rights or liabilities from a water authority in accordance with a scheme under Schedule 2 to the [1989 c. 15.] Water Act 1989, in so far as those sums represent amounts which the water authority was required by virtue of paragraph 31 of Schedule 3 to the [1973 c. 37.] Water Act 1973 to spend only in the discharge of their land drainage functions in or for the benefit of a particular local land drainage district; and

(b) any sums raised by the Authority in a flood defence district by virtue of a precept issued under section 46 of the [1976 c. 70.] Land Drainage Act 1976,

shall be treated as revenue raised by the Authority as mentioned in subsection (2) above in the corresponding local flood defence district or, as the case may be, in that local flood defence district.

(6) For the purposes of this section so much of the area of a regional flood defence committee as is an area in relation to which no local flood defence scheme is in force shall be treated as a single local flood defence district.

119 Duties with respect to certain funds raised under local enactments

(1) The funds which the Authority is required at the coming into force of this section under subsection (1) of section 88 of the [1963 c. 38.] Water Resources Act 1963 (funds held for particular purposes under local statutory provisions) to use only for particular purposes and any interest in any such funds shall not be used except for the purposes for which they could be used by virtue of that subsection.

(2) Any funds to which subsection (1) above applies shall be disregarded in determining the amount of any surplus under section 117(3) above.

120 Contributions between the Authority and certain other authorities

(1) Where, on the application of a navigation authority, harbour authority or conservancy authority, it appears to the Authority that any works constructed or maintained by the applicants have made, or will make, a beneficial contribution towards the fulfilment of the purposes of the Authority's water resources functions, the Authority shall contribute towards the expenditure incurred or to be incurred by the applicants in constructing or maintaining those works.

(2) Where, on the application of the Authority, it appears to a navigation authority, harbour authority or conservancy authority that any works constructed or maintained by the Authority in the carrying out of its water resources functions have made, or will make, a beneficial contribution towards the carrying out of the functions of the authority to whom the application is made, that authority shall contribute to the Authority towards the expenditure incurred or to be incurred by the Authority in constructing or maintaining those works.

(3) Subject to the following provisions of this section, the sums to be paid by way of contribution and the terms and conditions on which they are to be paid shall be such as the Authority and the other authority concerned may agree to be appropriate.

(4) If on any application under this section--

(a) the Authority or, as the case may be, the other authority to whom the application is made refuses to make a contribution; or

(b) the Authority and the other authority concerned are unable to agree as to the sums to be contributed or the terms and conditions on which they are to be contributed,

the Authority or the other authority concerned may refer the matter in dispute to the Secretary of State.

(5) On a reference under subsection (4) above the Secretary of State may either--

(a) determine that matter himself; or

(b) refer it for determination to an arbitrator appointed by him for the purpose;

and where any decision has been made by the Secretary of State or an arbitrator under this subsection, the decision shall be final and a contribution shall be made in accordance with the decision as if the sums, terms or conditions determined under this subsection had been agreed to be appropriate as mentioned in subsection (3) above.

(6) Any expenditure incurred by a navigation authority, harbour authority or conservancy authority in paying any contribution under this section shall be defrayed in the like manner as any corresponding expenditure of that authority; and that authority shall have the same powers for the purpose of raising money required for paying any such contribution as they would have for the purpose of raising money required for defraying any corresponding expenditure of that authority.

(7) In subsection (6) above the references to corresponding expenditure of a navigation authority, harbour authority or conservancy authority, in relation to the payment of a contribution in respect of any works, are references to expenditure incurred by the authority in performing the functions in respect of which it is claimed by the Authority that the works have made, or will make, such a beneficial contribution as is mentioned in subsection (2) above.

(8) References in this section to the water resources functions of the Authority are references to the functions of the Authority under Part II of this Act or under any provisions not contained in that Part which are related water resources provisions in relation to Chapter II of that Part.

121 Accounts of the Authority

(1) It shall be the duty of the Authority--

(a) to keep proper accounts and proper records in relation to the accounts; and

(b) to prepare in respect of each accounting year a statement of accounts giving a true and fair view of the state of affairs and the income and expenditure of the Authority.

(2) Every statement of accounts prepared by the Authority in accordance with this section shall comply with any requirement which the Ministers have, with the consent of the Treasury, notified in writing to the Authority and which relates to any of the following matters, namely--

(a) the information to be contained in the statement;

(b) the manner in which that information is to be presented;

(3) Subject to subsection (4) below, in this section and section 122 below "accounting year", in relation to the Authority, means a financial year.

(4) If the Secretary of State so directs in relation to any accounting year of the Authority, that accounting year shall end with such date other than the next 31st March as may be specified in the direction; and, where the Secretary of State has given such a direction, the following accounting year shall begin with the day after the date so specified and, subject to any further direction under this subsection, shall end with the next 31st March.

122 Audit

(1) The accounts of the Authority shall be audited by auditors appointed for each accounting year by the Secretary of State.

(2) A person shall not be qualified for appointment for the purposes of subsection (1) above unless he is--

(a) a member of a body of accountants established in the United Kingdom and recognised for the purposes of section 389(1)(a) of the [1985 c. 6.] Companies Act 1985; or

(b) a member of the Chartered Institute of Public Finance and Accountancy;

but a firm may be so appointed if each of its members is qualified to be so appointed.

(3) A copy of any accounts of the Authority which are audited under subsection (1) above and of the report made on those accounts by the auditors shall be sent to each of the Ministers as soon as reasonably practicable after the report is received by the Authority; and the Secretary of State shall lay a copy of any accounts or report sent to him under this subsection before Parliament.

(4) The Comptroller and Auditor General shall be entitled to inspect the contents of all books, papers and other records of the Authority relating to, or to matters dealt with in, the accounts required to be kept by virtue of section 121 above; and, accordingly, section 6 of the [1983 c. 44.] National Audit Act 1983 (examinations of economy, efficiency and effectiveness) shall apply to the Authority.

(5) In this section "accounts", in relation to the Authority, includes any statement under section 121 above.

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