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Deregulation Act 2015
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Deregulation Act 2015, Paragraph 14 is up to date with all changes known to be in force on or before 04 February 2025. 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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Changes and effects yet to be applied to Schedule 5 Paragraph 14:
- s. 110A inserted by 2016 c. 12 s. 16(1)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 110A inserted by 2016 c. 12 s. 16(1)
This section has no associated Explanatory Notes
14(1)Section 514 (failure to re-appoint auditor: special procedure required for written resolution) is amended as follows.E+W+S
(2)For subsections (1) and (2) substitute—
“(1)This section applies where a resolution is proposed as a written resolution of a private company whose effect would be to appoint a person as auditor in place of a person (the “outgoing auditor”) who, at the time the resolution is proposed, is an auditor of the company and who is to cease to hold office at the end of a period for appointing auditors.
But this section does not apply if the auditor is to cease to hold office by virtue of section 510 or 516.
(2)This section also applies where a resolution is proposed as a written resolution of a private company whose effect would be to appoint a person as auditor where, at the time the resolution is proposed, the company does not have an auditor and the person proposed to be appointed is not a person (the “outgoing auditor”) who was an auditor of the company when the company last had an auditor.
But this is subject to subsection (2A).
(2A)This section does not apply (by virtue of subsection (2)) if—
(a)a period for appointing auditors has ended since the outgoing auditor ceased to hold office,
(b)the outgoing auditor ceased to hold office by virtue of section 510 or 516, or
(c)the outgoing auditor has previously had the opportunity to make representations with respect to a proposed resolution under subsection (4) of this section or an intended resolution under section 515(4).”
(3)In subsection (3), for “The” substitute “ Where this section applies, the ”.
Commencement Information
I1Sch. 5 para. 14 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)
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