Part 1Auditors, accounts, directors' liabilities and investigations

Chapter 5Supplementary

I1I2I325Minor and consequential amendments

1

Schedule 2 (minor and consequential amendments relating to Part 1) has effect.

2

That Schedule has effect subject to the modifications set out in subsection (3)—

a

in relation to England and Wales, in the case of an offence committed before section 154(1) of the Criminal Justice Act 2003 (c. 44) comes into force, and

b

in relation to Scotland.

3

The modifications are—

a

the amendment in paragraph 10(2) has effect as if for “12 months” there were substituted “ 6 months ”;

b

the amendment in paragraph 10(3) has effect as if for “12 months”, in both places where it occurs, there were substituted “ 3 months ”;

c

the amendment in paragraph 10(4) has effect as if for “12 months” there were substituted “ 6 months ”;

d

the amendment in paragraph 26(2) has effect as if for “12 months” there were substituted “ 6 months ”; and

e

the amendment in paragraph 26(3) has effect as if for “12 months” there were substituted “ 6 months ”.