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Paragraph 2

Original text. Later amendments are not shown.

Where a company’s auditors are a partnership, each of the following shall also be regarded as an associate of theirs—

(a)

any other partnership which has a partner in common with the company’s auditors;

(b)

any partner in the company’s auditors;

(c)

any body corporate which is in the same group as a body corporate which is a partner in the company’s auditors or in a partnership which has a partner in common with the company’s auditors;

(d)

any body corporate of which a partner in the company’s auditors is a director.