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(1)In this Part—
“third country auditor” means the auditor of the accounts of a traded non-Community company, and the expressions “third country audit” and “third country audit work” are to be construed accordingly;
“registered third country auditor” means a third country auditor who is entered in the register kept in accordance with regulations under section 1239(1).
(2)In subsection (1) “traded non-Community company” means a body corporate—
(a)which is incorporated or formed under the law of a country or territory which is not a member State or part of a member State,
(b)whose transferable securities are admitted to trading on a regulated market situated or operating in the United Kingdom, and
(c)which has not been excluded, or is not of a description of bodies corporate which has been excluded, from this definition by an order made by the Secretary of State.
(3)For this purpose—
“regulated market” has the meaning given by Article 4.1(14) of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments;
“transferable securities” has the meaning given by Article 4.1(18) of that Directive.
(4)An order under this section is subject to negative resolution procedure.
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