Accountants
392.Paragraphs 6 and 7 amend section 28 of the 1985 Act to reflect the changes to sections 21 and 22 of the 1985 Act (see sections 152 and 154).  As the new accounting provisions in the 1985 Act will also apply to the Crown, section 28(6) is amended to apply to the Crown in the same way as other public bodies.