Cases where exemption from audit not available5.
(1)
Section 249B(1) of the 1985 Act (cases where exemption from audit not available)5 is amended as follows.
(2)
For paragraph (b) substitute—
“(b)
it was an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company,”.
(3)
Omit paragraph (d).