234Conversion of community interest companyE+W
(1)CIO regulations may make provision for—
(a)the conversion of a community interest company into a CIO, and
(b)the CIO's registration as a charity.
(2)The regulations may, in particular, apply, or apply with modifications specified in the regulations, or disapply, anything in—
(a)sections 53 to 55 of the Companies (Audit, Investigations and Community Enterprise) Act 2004, or
(b)sections 228 to 233.