{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/regulation-16",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/regulation-16.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": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendments to the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008",
  "text": "Schedule 2 to the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 is amended as follows—\n(a) in paragraph 2(6), for “paragraph 3(j)” substitute “ paragraph 3(1)(h) ”;\n(b) for paragraph 3(1) substitute—\n“(1) The types of service in respect of which disclosure is required are—\n(a) either—\n(i) the auditing of accounts of associates of the managing agent responsible for managing the syndicate, in the case of the syndicate's annual accounts; or\n(ii) the auditing of accounts of associates of the Society of Lloyd's, in the case of the aggregate accounts;\n(b) audit-related assurance services;\n(c) taxation compliance services;\n(d) all taxation advisory services not falling within paragraph (c);\n(e) internal audit services;\n(f) all assurance services not falling within paragraphs (a) to (e);\n(g) all services relating to corporate finance transactions entered into, or proposed to be entered into, by or on behalf of the managing agent or any of its associates, or the Society of Lloyd's or any of its associates not falling within paragraphs (a) to (f);\n(h) all non-audit services not falling within paragraphs (b) to (g).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2008/1950."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16 in force at 21.2.2020, see reg. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/108/regulation/16",
    "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."
}