(1) Regulation 13 is amended as follows.

(2) In the heading, for "and auditor's report", substitute ", auditor's report and energy and carbon report".

(3) In the modified version of section 423 of the 2006 Act -

(a) in the heading, after "auditor's report", insert "and energy and carbon report";

(b) in subsection (1) -

(i) after "auditor's report", where it first appears, insert "and energy and carbon report (if any)";

(ii) for the words "and the auditor's report on them", substitute ", the auditor's report on them and the energy and carbon report"; and

(iii) after "accounts", in the fourth place in which it appears, insert "and the energy and carbon report (if any)".