The Statutory Harbour Undertakings (Accounts etc.) Regulations 1983
Section 42 of the Harbours Act 1964, as amended by paragraph 10 of Schedule 6 to the Transport Act 1981 (“section 42”), specifies requirements as to accounts and reports relating to the activities of statutory harbour undertakings (as defined in the section). Paragraph 10 of Schedule 6 is brought into operation on 2nd August 1983 by the Transport Act 1981 (Commencement No. 10) Order 1983 (S.I. 1983/930 (c. 25)). By virtue of subsection (6), as amended by paragraph 63 of Schedule 3 to the Companies Act 1981, the provisions of the Companies Acts 1948 to 1981 as to the form and content of accounts and reports required to be prepared under those Acts are to apply to accounts and reports under section 42 as specified in that subsection but subject to any provision made by Regulations made by the Secretary of State under that section. These Regulations—