Moved by
Baroness Scott of Bybrook
71: Clause 54, page 63, line 21, leave out paragraph (b) and insert—
“(b) that, on or before the account date for an accounting period in respect of which a statement of account is provided, the landlord must provide the tenant with a written report about the statement prepared by a qualified accountant, which—
(i) is prepared in accordance with specified standards for the review of financial information, and
(ii) includes a statement by the accountant, in a specified form and manner, that the report is a faithful representation of what it purports to represent;
(c) that the landlord must provide adequate accounts, receipts or other documents or explanations to the accountant to enable them to provide the report;
(d) that, if the landlord incurs costs in obtaining the report, the tenant must pay the landlord a fair and reasonable contribution to those costs.”
Member’s explanatory statement
This amendment would clarify that the obligations of the landlord are to obtain a report from a qualified accountant as to the accuracy of the statement of account and to provide adequate documents to the accountant, and would require the tenant to contribute towards the costs of the report.
72: Clause 54, page 63, line 36, at end insert—
“(4A) An amount payable under the term implied by subsection (2)(d)—
(a) is a variable service charge for the purposes of section 18, and the provisions of this Act relating to service charges apply accordingly;
(b) is payable irrespective of whether a lease, contract or other arrangement provides for it to be payable as a service charge.”
Member’s explanatory statement
This amendment would subject any costs payable under the new section 21D(2)(d) to the restrictions relating to variable service charges.
73: Clause 54, page 65, line 7, leave out “certification of” and insert “report on”
Member’s explanatory statement
This amendment is consequential on the amendment to new section 21D(2)(b).
74: Clause 54, page 65, line 8, at end insert—
“(aa) for subsection (2) substitute—
“(2) A person has the necessary qualification if the person—
(a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, or
(b) satisfies such other requirement or requirements as may be specified in regulations made by the appropriate authority.”;”
Member’s explanatory statement
This amendment would allow an appropriate authority to expand the meaning of “the necessary qualification” in section 28(2) of the LTA 1985.
75: Clause 54, page 65, line 10, at end insert—
“(c) after subsection (6) insert—
“(7) Regulations under this section—
(a) are to be made by statutory instrument;
(b) may make provision generally or only in relation to specific cases;
(c) may make different provision for different purposes;
(d) may include supplementary, incidental, transitional or saving provision.
(8) A statutory instrument containing regulations under this section (whether alone or with other provision) is subject to the affirmative procedure.””
Member’s explanatory statement
This amendment would make provision about regulations about the meaning of “the necessary qualification” in section 28(2) of the LTA 1985.