# The Companies Act 2006 (Consequential Amendments etc) Order 2008, Paragraph 15: Friendly Societies Act 1992 (c.40)


(1) Section 78A of the Friendly Societies Act 1992 (interpretation of Part 6: accounts and audit) is amended as follows.
(2) In subsection (1), at the appropriate place insert—
““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);”;
(3) After subsection (2) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.