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241.—(1) The Charities and Trustee Investment (Scotland) Act 2005 is amended as follows.
(2) In section 46 (duty of auditors etc to report to OSCR), in subsection (1)—
(a)in paragraph (a), for “Chapter 5 of Part 11 of the Companies Act 1985” substitute “ Chapter 2 of Part 16 of the Companies Act 2006 ”;
(b)omit paragraph (b).
These amendments do not affect the obligations of persons appointed to audit or, as the case may be, report on accounts for financial years beginning before 6th April 2008.
(3) In section 105 (meaning of “control” etc), in subsection (3)—
(a)for “Part 1 of Schedule 13 to the Companies Act 1985” substitute “ Schedule 1 to the Companies Act 2006 ”;
(b)for “section 346(4) (connected persons etc)” substitute “ section 254 (directors connected with body corporate) ”.