Paragraph 21 Occupational Pension Schemes (Scheme Administration) Regulations 1996 (S.I. 1996/1715)
In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 (qualifications for appointment as auditor etc)—
(a)
for paragraph (1)(a)(i) substitute—
“(i)eligibility for appointment as a statutory auditor under Part 42 of the Companies Act 2006; or”;
(b)
in paragraph (2)(d), for “section 27 of the Companies Act 1989, ineligible to audit the accounts” substitute “section 1214 of the Companies Act 2006, prohibited from acting as statutory auditor”.