Regulation 19 Amendment of Part 42 of the Companies Act 2006

In section 1253C (notification to competent authorities of other EEA States)^f1—

(a)

in the heading, after “to” insert “approved third country” and omit “of other EEA States”;

(b)

in subsection (1)^f2—

(i)

for “other EEA States” substitute “approved third country competent authorities”;

(ii)

for “EEA competent authority” substitute “approved third country competent authority”;

(c)

in subsection (2)^f3—

(i)

for “EEA competent authority” in both places substitute “approved third country competent authority”;

(ii)

omit “in accordance with the Audit Directive”;

(iii)

omit “required by EU law”;

(d)

in subsection (4)—

(i)

for “EEA competent authority” substitute “approved third country competent authority”;

(ii)

in paragraph (a), for “other EEA State or part of an EEA State, implementing the Audit Directive” substitute “equivalent third country or transitional third country, relating to audit”;

(iii)

in paragraph (b), for “an EEA State other than the United Kingdom” substitute “an equivalent third country or transitional third country”;

(e)

in subsection (5)—

(i)

for “EEA competent authority” in both places substitute “approved third country competent authority”;

(ii)

for “EEA State” substitute “country or territory”.

Annotations

Footnotes

f1: Section 1253C was inserted by regulation 14(1) of S.I. 2007/3494. Subsection (2) was amended by article 6(2) of S.I. 2011/1043.
f2: Subsection (1) was substituted by paragraph 42(2) of Schedule 3 to S.I. 2016/649.
f3: Subsection (2) was amended by article 6(2) of S.I. 2011/1043.