22(1)Paragraph 19 of Schedule 1 (responsibility for securing compliance with accounting requirements) is amended as follows.E+W
(2)In sub-paragraph (2)—
(a)in paragraph (c), after “and audit” insert “ or reporting ”;
(b)omit paragraph (d) (but not the “or” at the end); and
(c)for “level 3” substitute “ level 5 ”.
(3)The amendment made by sub-paragraph (2)(c) does not apply in relation to any offence committed before the day on which that sub-paragraph comes into force.
(4)After sub-paragraph (4) insert—
“(5)Where any of paragraphs (a) to (e) of sub-paragraph (2) applies in respect of any default on the part of a registered social landlord, the High Court may, on the application of the Relevant Authority, make such order as the court thinks fit for requiring the default to be made good.
Any such order may provide that all the costs or expenses of and incidental to the application shall be borne by the registered social landlord or by any of its officers who are responsible for the default.”