Regulation 96 I1

United Kingdom

In Article 21 (conditions of independence)—

(a)

in the first subparagraph—

(i)

for “competent authorities” substitute “ competent authority ”;

(ii)

omit “and audit firms”;

(b)

in the second subparagraph, for “competent authorities” substitute “ competent authority ”;

F1(c)

omit the third subparagraph.

(d)

in the fourth subparagraph—

(i)

for “those authorities” substitute “ the competent authority ”;

(ii)

omit “and audit firms”.

Annotations

F1: Reg. 96(c) substituted (31.12.2020 immediately before IP completion day) by The International Accounting Standards, Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/335), regs. 1, 8

I1: Reg. 96 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2