Paragraph 20 Housing Act 1996 (c.52)

In Schedule 1 to the Housing Act 1996 (registered social landlords), for paragraph 18(4B) M1substitute—

“(4B)

In sub-paragraphs (4) and (4A) “qualified auditor” means a person who—

(a)

is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, and

(b)

if the appointment were an appointment as a statutory auditor, would not be prohibited from acting by virtue of section 1214 of that Act (independence requirement).”.