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

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Amendment to section 497

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25.  In section 497 (auditor’s report on auditable part of directors’ remuneration report)—

(a)in subsection (1), after “quoted company” insert “or unquoted traded company”;

(b)after subsection (2) insert—

(3) 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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