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The Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019

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Amendments to section 498

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26.  In section 498 (duties of auditor)—

(a)in subsections (1)(c) and (2)(c), after “quoted company” insert “or unquoted traded company”;

(b)after subsection (6) insert—

(7) In this section “unquoted traded company” means a traded company (as defined by section 360C) that is not a quoted company..

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