{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-15",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-15.json",
  "legislation": "ukdsi/2008/9780110810683",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008",
  "path": "schedule/1/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Friendly Societies Act 1992 (c.40)",
  "text": "(1) Section 78A of the Friendly Societies Act 1992 (interpretation of Part 6: accounts and audit) is amended as follows.\n(2) In subsection (1), at the appropriate place insert—\n““the Audit Directive” means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (as to friendly societies to which the Directive applies, see subsection (3) below);”;\n(3) After subsection (2) insert—\n“(3) References in this Part to a friendly society to which the Audit Directive applies are to a friendly society that is an insurance undertaking within the meaning given by Article 2.1 of Council Directive 1991/674/EEC on the annual accounts and consolidated accounts of insurance undertakings.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 78A was inserted by the Schedule to the Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), paragraph 3; Schedule 14 has been amended in respects which are not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/15",
    "retrieved_at": "2026-10-30T15:16:44.293564+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}