Paragraph 22 Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997 (S.R. (NI) 1997 No 94)

In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997 (qualifications for appointment as auditor etc)—

(a)

for paragraph (1)(a)(i) substitute—

“(i)
eligibility for appointment as a statutory auditor under Part 42 of the Companies Act 2006; or”;

(b)

in paragraph (2)(d), for “Article 30 of the Companies (Northern Ireland) Order 1990, ineligible to audit the accounts” substitute “ section 1214 of the Companies Act 2006, prohibited from acting as statutory auditor ”.