4. In the Public Finance and Accountability (Scotland) Act 2000 M1, in section 21 (audit of accounts)—
(a)in subsection (5), the words following paragraph (b) are repealed; and
(b)after subsection (5) insert—
“(6) In this section, “EEA State” means a member State, Norway, Iceland or Lichtenstein.”.
Marginal Citations
M12000 asp 1. Section 21 was amended by paragraph 27 of Schedule 1 to the Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948).