Regulation 19 I1

United Kingdom

In section 1253C (notification to competent authorities of other EEA States) M1—

(a)

in the heading, after “to” insert “ approved third country ” and omit “of other EEA States”;

(b)

in subsection (1) M2—

(i)

for “other EEA States” substitute “ approved third country competent authorities ”;

(ii)

for “EEA competent authority” substitute “ approved third country competent authority ”;

(c)

in subsection (2) M3—

(i)

for “EEA competent authority” in both places substitute “ approved third country competent authority ”;

(ii)

omit “in accordance with the Audit Directive”;

(iii)

omit “required by EU law”;

(d)

in subsection (4)—

(i)

for “EEA competent authority” substitute “ approved third country competent authority ”;

(ii)

in paragraph (a), for “other EEA State or part of an EEA State, implementing the Audit Directive” substitute “ equivalent third country or transitional third country, relating to audit ”;

(iii)

in paragraph (b), for “an EEA State other than the United Kingdom” substitute “ an equivalent third country or transitional third country ”;

(e)

in subsection (5)—

(i)

for “EEA competent authority” in both places substitute “ approved third country competent authority ”;

(ii)

for “EEA State” substitute “ country or territory ”.

Annotations

Marginal citations

M1: Section 1253C was inserted by regulation 14(1) of S.I. 2007/3494. Subsection (2) was amended by article 6(2) of S.I. 2011/1043.
M2: Subsection (1) was substituted by paragraph 42(2) of Schedule 3 to S.I. 2016/649.
M3: Subsection (2) was amended by article 6(2) of S.I. 2011/1043.

Commencement

I1: Reg. 19 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2