Company Law Reform Bill [HL]

My Lords, can the Minister clarify this point? It is important and I would like to pursue it. Amendment No. 370 states that,"““in the case of a major audit, the Secretary of State or the body to whom the Secretary of State has delegated functions””." It does not indicate that it has to be the body to which the functions have been delegated. It implies that those persons lodging the appropriate statements can chose to which of those two they give them. The Minister repeated that point twice and I would like to be clear about it.