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Paragraph 30 I1

United Kingdom

(1)

Regulation 24 (accounting and statutory audit) is amended as follows.

(2)

In paragraph (2), for the words from “statutory auditors” to the end substitute “ statutory auditor ”.

(3)

In paragraph (3), omit “or audit firm”.

(4)

At the end insert—

“(6)

In this regulation “statutory auditor” has the same meaning as in Part 42 of the Companies Act 2006 (see section 1210 of that Act).”

Annotations

Commencement

I1

Sch. 2 para. 30 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)