{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/108",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nAuditors\nInsurance\nMade 31st January 2020\nLaid before Parliament 3rd February 2020\nComing into force in accordance with regulation 1(2)\nThe Secretary of State makes the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972 , sections 484(1), 1240A, 1240B and 1292(1) of the Companies Act 2006 and sections 15 and 17(3) of the Limited Liability Partnerships Act 2000 .\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1972 c. 68. Section 2(2) was relevantly amended by section 27(1) of the Legislative and Regulatory Reform Act 2006 (c. 51) and by section 3 of, and Part 1 of the Schedule to, the European Union (Amendment) Act 2008 (c. 7). The European Communities Act 1972 is repealed on exit day by the European Union (Withdrawal) Act 2018 (c. 16), but continues to have effect until IP completion day pursuant to section 1A of that Act, inserted by section 1 of the European Union (Withdrawal Agreement) Act 2020 (c. 1)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2006 c. 46. Sections 1240A and 1240B were inserted by S.I. 2019/177."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2000 c. 12."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "S.I. 2007/1679. See S.I. 2018/1011 for relevant amendments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/108/introduction",
    "retrieved_at": "2026-10-28T22:34:02.855080+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."
}