Paragraph 32 The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors’ Reports) (Authorised Person) Order 2012

In article 2 (appointment in relation to issuers)—

(a)

in paragraph (1)—

(i)

in the opening words, before “regulated market” insert “UK”;

(ii)

after “regulated market” insert “a body corporate”;

(iii)

omit paragraphs (a) and (b).

(b)

in paragraph (2)—

(i)

for “provisions implementing Articles 4 and 5 of the transparency obligations directive (annual financial reports and half-yearly financial reports)” substitute “rules 4.1 (annual financial report) and 4.2 (half-yearly financial reports) of the DGTR sourcebook”;

(ii)

for sub-paragraph (a), substitute—

“(a)
rules 4.4.1R, 4.4.2R (exemptions) and TP 19 (exclusions from rules 4.1 and 4.2 for large debt issuers) of the DGTR sourcebook”;

(iii)

in sub-paragraph (b), for “, Prospectus Rules and Disclosure Rules and Transparency Rules” substitute “and Prospectus Rules”.