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Provision coming into force on 1st June 2016
4.—(1) Section 38 of the Act (exemption from liability for bodies concerned with accounting standards etc) comes into force on 1st June 2016, to the extent that it is not yet in force.
(2) The repeal of section 18 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (exemption from liability)(), resulting from paragraph (1), does not affect any exemption from liability arising under that section in respect of acts or omissions occurring before 1st June 2016.
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