After the abolition of the offices of Director General of Gas Supply and Director General of Electricity Supply, any duty of either Director to make an annual report, in relation to any calendar year for which such a report has not been made, shall be carried out by the Authority.

The period between the abolition of those offices and the end of the preceding calendar year (if less than 12 months) shall be treated as the calendar year for which the last annual reports are required.

If that period is nine months or more, the Authority shall make the last annual reports as soon as practicable after the end of that period.

If that period is less than nine months, the last annual reports shall be made no later than the first report of the Authority under section 5(1).

In this paragraph “annual reports” means reports required by section 39(1) of the 1986 Act and section 50(1) of the 1989 Act.