Introductory text

RETAINED EU LAW REFORM

COMPANIES

AUDITORS

Sift requirements satisfied 18th March 2025

Made 31st March 2025

Laid before Parliament 3rd April 2025

Coming into force 11th May 2025

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 421(1), 468(1) and (2), 1241(2)(c) and 1246 of the Companies Act 2006^f1 and section 14(1) and (2) of the Retained EU Law (Revocation and Reform) Act 2023 (“the 2023 Act”)^f2.

The Secretary of State is a relevant national authority for the purposes of section 14(1) and (2) of the 2023 Act^f3.

The requirements of paragraph 6(2) of Schedule 5 to the 2023 Act (relating to the appropriate Parliamentary procedure for these Regulations) have been satisfied.

Annotations

Footnotes

f1: 2006 c. 46.
f2: 2023 c. 28.
f3: The term “relevant national authority” is defined in section 21(1) of the Retained EU Law (Revocation and Reform) Act 2023.