Companies Act 2006

[F1 Interpretation U.K.

Textual Amendments

F1 Sch. 10 para. 20A and preceding cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 25

20A U.K. In this Part of this Schedule—

• “public interest entity” means an issuer—

  (a)

  whose transferable securities are admitted to trading on a regulated market; and

  (b)

  the audit of which is a statutory audit (see section 1210(1));

• “issuer” and “regulated market” have the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see sections 102A to 103); and

• “transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments.]