(1) Section 46(2) and (3), 'For'—
omit, insert—
'Subject to subsection (5), for'.
(2) Section 46—
insert—
'(4A) For the purpose of conducting an audit under section 36A, subsections (2) and (3)(a)(i) and (ii) do not apply to a non-public sector entity subject to audit.'.
(3) Section 46(4A) to (7)—
renumber as section 46(5) to (8).