198. Section 88 of the Principal Act is amended—

(a) in subsection (3)—

(i) by the insertion, in paragraph (a), of “(including any requirements under FRS 102)” after “guidelines”,

(ii) by the insertion, in paragraph (c), of “(including any requirements under FRS 102)” after “guidelines”, and

(iii) by the insertion of “and on the outcome of any prosecution that may have been instigated under section 92” after “in its possession)”,

(b) in subsection (4), by the insertion of “(including any requirements under FRS 102)” after “guidelines”, and

(c) in paragraph (b) of subsection (6), by the insertion of “and on the outcome of any prosecution that may have been instigated under section 92” after “non-compliance”.