{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-21",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Occupational Pension Schemes (Scheme Administration) Regulations 1996 (S.I. 1996/1715)",
  "text": "In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 (qualifications for appointment as auditor etc)—\n(a) for paragraph (1)(a)(i) substitute—\n“(i) eligibility for appointment as a statutory auditor under Part 42 of the Companies Act 2006; or”;\n(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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/21",
    "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."
}