# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Paragraph 4


For the purposes of this Schedule—
(a) the definitions in Part 42 of the Companies Act 2006 apply; and
(b) Gibraltar must be treated as if it were an EEA State.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.