Section 38

Section 30 of the principal Act is amended by inserting after subsection (2) the following subsection:

“(3) The return furnished by the chargeable person under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2) of the companies Act 1965.”.

amendment of section 46