OpenLegislation

Regulation 28 Amendment of Article 26I1

United Kingdom

For Article 26(1)(c), substitute—

“(c)

sufficient information to support the verification opinion, including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions or tonne-kilometre data.”.

Annotations

Commencement

I1

Reg. 28 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1