(1) The Secretary of State must from time to time -

(a) carry out a review, respectively, of the provisions of these Regulations to which amendments have been made by -

(i) Part 6 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 ("the 2016 Regulations"),

(ii) Part 3 of the Companies (Miscellaneous Reporting) Regulations 2018, and

(iii) Part 2 of the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, and

(b) set out the conclusions of each review in a report, and

(c) publish the separate report.

(2) The report must, in particular -

(a) set out the objectives intended to be achieved by those provisions,

(b) assess the extent to which those objectives are achieved,

(c) assess whether those objectives remain appropriate, and

(d) if those objectives remain appropriate, assess the extent to which they could be achieved in another way which involves less onerous regulatory provision.

(3) [deleted]