39Landlord to provide estimates and expenditure statement of

39 Landlord to provide estimates and expenditure statement of outgoings (a) the landlord must give the tenant a written estimate of the outgoings for which the tenant is liable under the lease to make a payment to the landlord; (b) the estimate of outgoings is to be given to the tenant: (i) in respect of each accounting period of the landlord during the term of the lease; and (ii) before the lease is entered into and, during the term of the lease, at least one month before the commencement of the accounting period concerned; (c) the landlord must make a written expenditure statement available for examination by the tenant, detailing all expenditure by the landlord on account of outgoings in respect of which the tenant is liable under the lease to make a payment to the landlord; (d) the expenditure statement is to be made available at least twice in each of the landlord's accounting periods during the term of the lease, being: (i) once in relation to expenditure during the first 6 months of each of the accounting periods; and (ii) once in relation to expenditure during the second 6 months of each of the accounting periods; within one month after the end of the 6 month period to which the expenditure statement relates; (e) for paragraphs (a) and (c), the relevant outgoings are to be itemised in the manner specified in the prescribed form of landlord's disclosure statement in relation to such outgoings.