PART 4FINAL PROVISIONS

Consequential amendments15

1

In section 1210 of the Companies Act 200616 (meaning of “statutory auditor” etc)—

a

for subsection (1)(f) substitute—

f

a person appointed as auditor of an insurance undertaking for the purposes of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008,

b

omit—

i

subsection (1)(d), and

ii

in subsection (3), omit the definition of “industrial and provident society”.

2

In section 4A(3) of the Friendly and Industrial and Provident Societies Act 1968 (power to disapply obligation to appoint auditor: excluded cases)17, omit paragraph (d) (but not the word “or” following it).

3

In section 38A of the Industrial and Provident Societies (Northern Ireland) Act 1969 (power to disapply obligation to appoint auditor: excluded cases)18, omit paragraph (c) (but not the word “or” following it).