- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Financial Services Act 1986 (Repealed)
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Rhagor o Adnoddau
Changes over time for: Section 110
Version Superseded: 01/12/2001
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1996
Point in time - Stop date 01/12/2001- Amendment
Status:
Point in time view as at 01/04/1996. This version of this provision has been superseded.
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Financial Services Act 1986 (Repealed), Section 110 is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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110 Overseas business.U.K.
(1)A person incorporated or having his head office outside the United Kingdom who is authorised as mentioned in subsection (1) of section 107 above may, whether or not he is required to appoint an auditor apart from the rules made under that subsection, appoint an auditor in accordance with those rules in respect of the investment business carried on by him in the United Kingdom and in that event that person shall be treated for the purposes of this Chapter as the auditor of that person.
(2)In the case of a person to be appointed as auditor of a person incorporated or having his head office outside the United Kingdom the conditions as to qualifications imposed by or under the rules made under that section may be regarded as satisfied by qualifications obtained outside the United Kingdom which appear to the Secretary of State to be equivalent.
(3)A person incorporated or having his head office outside the United Kingdom shall not be regarded for the purposes of section 25 above as a fit and proper person to carry on investment business unless—
(a)he has appointed an auditor in accordance with rules made under section 107 above in respect of the investment business carried on by him in the United Kingdom; or
(b)he has an auditor having qualifications, powers and duties appearing to the Secretary of State to be equivalent to those applying to an auditor appointed in accordance with those rules,
and, in either case, the auditor is able and willing to communicate with the Secretary of State and other bodies and persons as mentioned in section 109 above.
Modifications etc. (not altering text)
C1S. 110 applied (with modifications) (12.2.1992) by S.I. 1992/225, reg.98.
C2S. 110(3) amended (1.1.1993) by S.I. 1992/3218, reg. 55, Sch. 9 para.32.
s. 110(3) modified (1.1.1996) by S.I. 1995/3275, reg. 32, SCh. 7 para. 30
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