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12.—(1) For article 2(2) of the Companies Act 1989 (Delegation) Order 2005(1) substitute—
“(2) “designated body” means the body known as the Professional Oversight Board established under the articles of association of The Financial Reporting Council Limited; and”.
(2) The Companies Act 1989 (Delegation) Order 2005 continues to apply in relation to functions relating to appointments of company auditors for any financial year beginning before 6th April 2008.
(3) Subject to paragraph (2), the Companies Act 1989 (Delegation) Order 2005 is revoked.
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