{
  "url": "https://openlegislation.uk/housing-act-1996/schedule-1/paragraph-16E",
  "json_url": "https://openlegislation.uk/housing-act-1996/schedule-1/paragraph-16E.json",
  "legislation": "ukpga/1996/52",
  "legislation_title": "Housing Act 1996",
  "legislation_url": "https://openlegislation.uk/housing-act-1996",
  "path": "schedule/1/paragraph/16E",
  "kind": "paragraph",
  "number": "16E",
  "heading": null,
  "text": "In paragraphs 16A to 16D—\n“company” means a company registered under the Companies Act 1985;\n“financial year” has the meaning given by section 390 of the Companies Act 2006;\n“firm” has the meaning given by section 1173(1) of that Act;\n“individual accounts” has the meaning given by section 394 of that Act;\n“qualified auditor”, in relation to a company, means a person who—\n(a)is eligible for appointment as a statutory auditor of the company under Part 42 of that Act, and\n(b)is not prohibited from acting as statutory auditor of the company by virtue of section 1214 of that Act (independence requirement).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 paras. 16A-16E substituted for Sch. 1 para. 16A (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 202(3) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2004/34",
      "affecting_title": "Housing Act 2004"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2004/34",
      "affecting_title": "Housing Act 2004"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2003/44",
      "affecting_title": "Criminal Justice Act 2003"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2003/44",
      "affecting_title": "Criminal Justice Act 2003"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/15",
      "affecting_title": "Tribunals, Courts and Enforcement Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/52/schedule/1/paragraph/16E",
    "retrieved_at": "2026-10-29T09:29:46.595645+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."
}