(1)A relevant person must comply with any directions given to it by the Treasury under this section.
(2)For the purposes of this section, a “relevant person” means—
(a)a person who—
(i)has entered into arrangements to which this Act applies (see section 2(1)) (whether before or after the passing of this Act), and
(ii)has been classified as a public sector body by the Office for National Statistics (whether before or after the passing of this Act), or
(b)a group undertaking of a person falling within paragraph (a) (within the meaning of section 1161 of the Companies Act 2006).
(3)The Treasury may direct a relevant person to appoint a person to perform the functions of an accounting officer.
(4)The Treasury may give a direction to a relevant person under this subsection if the Treasury consider it necessary for the purpose of ensuring compliance with any requirements associated with the classification, as mentioned in subsection (2)(a)(ii), of a person falling within subsection (2)(a).
(5)Directions under subsection (4) may include provision about compliance with requirements relating to—
(a)auditing;
(b)accounting;
(c)budgeting;
(d)arm’s length bodies;
(e)public sector bodies.
(6)Before giving a direction under this section the Treasury must consult the relevant person to whom the Treasury intend to give a direction.
(7)A direction under this section must be accompanied by a notice that—
(a)states when the direction takes effect (see subsection (8)), and
(b)gives the Treasury’s reasons for giving the direction.
(8)A direction may, if the Treasury reasonably consider it necessary, take effect—
(a)immediately it is given to the relevant person, or
(b)on a later date specified in the direction.
(9)A direction may be given so as to have effect—
(a)for a specified period, or
(b)until the occurrence of a specified event.
(10)A direction under this section must be given in writing.
(11)A direction under this section must—
(a)be published in whatever manner the Treasury consider appropriate, and
(b)be laid before Parliament.
(12)A direction under this section may be varied or revoked by another direction under this section.]