{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-26",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-26.json",
  "legislation": "ukdsi/2018/9780111174333",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Amendment of Part 42 of the Companies Act 2006",
  "text": "In section 1262 (index of defined expressions), in the Table—\n(a) at the appropriate places, insert the following entries—\n“\napproved third country qualification\nsection 1221(1)\n”;\n“\naudit regulatory regime\nsection 1240A(3)\n”;\n“\nequivalent third country\nsection 1240A(1)\n”;\n“\nregulated market\nsection 1261(1)\n”;\n“\ntransferable securities\nsection 1261(1)\n”;\n“\ntransitional third country\nsection 1240A(1)\n”;\n“\nUK regulated market\nsection 1261(1)\n”;\n(b) in the entry for “approved third country competent authority”, in the right-hand column for “section 1253D(2)” substitute “section 1240B(1)”;\n(c) in the entry for “Audit Directive”, in the right-hand column for “section 1261(1)” substitute “paragraph 20A of Schedule 10”;\n(d) in the entry for “EEA auditor”, in the right-hand column for “section 1261(1)” substitute “paragraph 20A of Schedule 10”;\n(e) in the entry for “EEA competent authority”, in the right-hand column for “section 1261(1)” substitute “paragraph 20A of Schedule 10”;\n(f) in the entry for “UK-traded non-EEA company”, in the left-hand column for “UK-traded non-EEA company” substitute “UK-traded third country company”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “approved third country competent authority” was inserted by regulation 6(5) of S.I. 2010/2537."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The row containing the expression “UK-traded non-EEA company” was inserted by regulation 3(2) of S.I. 2007/3494."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/26",
    "retrieved_at": "2026-10-30T15:03:27.721578+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."
}