The provisions of this Order come into force as follows.

Articles 1 to 3 and 5 to 12 and Schedules 1 and 2 come into force on 6th April 2008.

Article 4 and Schedules 3 and 4 come into force on 1st October 2008.

Schedule 2 to this Order contains repeals and revocations coming into force on that date.

Schedule 3 to this Order contains amendments coming into force on 1st October 2008.

Schedule 4 to this Order contains repeals and revocations coming into force on that date.

Section 1216 of the Companies Act 2006 (effect of appointing partnership) applies in relation to any statutory appointment where eligibility for the appointment depends on eligibility for appointment as a statutory auditor under Part 42 of that Act.

In subsection (6)(b) of that section as it applies by virtue of this article, the reference to being prohibited by virtue of section 1214(1) of that Act from acting as statutory auditor shall be read as including a reference to being prohibited or disqualified from acting, or ineligible or disqualified for appointment, on the ground of lack of independence (of any description) by virtue of any other enactment applying in relation to the appointment.

For the purposes of this article a “statutory appointment” means an appointment in pursuance of an enactment authorising or requiring the making of the appointment.

This article applies only where that enactment was passed or made before 6th April 2008.

The following provisions have effect in relation to any amendment made by this Order.

Any reference to the Companies Act 2006, the provisions of that Act or any particular provision of that Act includes any provision made under that Act or, as the case may be, the provision referred to.

Any provision of the Companies Act 2006 referred to in the amendment has effect for the purposes of the amendment although not yet brought into force generally.

Without prejudice to the generality of paragraph (4), the provisions of paragraph 35 of Schedule 4 to the Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007 M1 apply in any case where the effect of an amendment made by this Order is that the lawfulness of a distribution depends on Part 23 of the Companies Act 2006, or any provision of that Part, applying in relation to accounts for financial years beginning before 6^th April 2008.

The repeal of provisions of section 36A of the Companies Act 1985 M2 (execution of documents) does not affect the operation of that section as applied by the Foreign Companies (Execution of Documents) Regulations 1994 M3.

That section as so applied does not apply to companies registered in Northern Ireland to which section 44 of the Companies Act 2006 applies.

That Article as so applied does not apply to companies registered in Great Britain to which section 44 of the Companies Act 2006 applies.

The repeal of paragraphs 88 and 89 of Schedule 4 to the Companies Act 1985 (accounting definitions) does not affect the operation of those provisions for the purposes of section 152(2) or 172(2)(b)(i) of that Act.

The repeal of paragraphs 87 and 88 of Schedule 4 to the Companies (Northern Ireland) Order 1986 (accounting definitions) does not affect the operation of those provisions for the purposes of Article 162(2) or 182(2)(b)(i) of that Order.