(1)Section 16 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (grants to bodies concerned with accounting standards etc) is amended as follows.
(2)For subsection (6) (application of section to Scotland) substitute—
“(6)In their application to Scotland, subsection (2)(a) to (t) are to be read as referring only to matters provision relating to which would be outside the legislative competence of the Scottish Parliament.”.
(3)In subsection (2) in paragraph (c), after “1985 (c. 6)” insert “ or the 1986 Order ”.
(4)In subsection (5)—
(a)in the definition of “company” after “1985 (c. 6)” insert “ or the 1986 Order ”,
(b)in the definition of “subsidiary” after “1985” insert “ or Article 4 of the 1986 Order ”, and
(c)after that definition insert—
““the 1986 Order” means the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)).”.
(5)In section 66 of that Act (extent), in subsection (2) (provisions extending to Northern Ireland, as well as England and Wales and Scotland) for “17” substitute “ 16 to 18 ”.