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18. In section 184 of the Income and Corporation Taxes Act 1988 (independent accountants) in subsection (1)(a), for the words from “or Article 397(1)(a)” to “auditor)” substitute “or Article 28 of the Companies (Northern Ireland) Order 1990”.
1988 c. 1. Section 184 has been amended by regulation 2 of, and paragraph 68 of the Schedule to, the Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991.
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