PART 3CONSEQUENTIAL AMENDMENTS TO SECONDARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008
The Registered Pension Schemes (Audited Accounts) Regulations 2005 (S.I. 2005/3456)
Introduction55
The Registered Pension Schemes (Audited Accounts) Regulations 2005 are amended as follows.
Specified descriptions of persons56
In regulation 2 for paragraph (a) substitute—
a
a person specified in section 1212 of the Companies Act 2006 (individuals and firms: eligibility for appointment as a statutory auditor);
Circumstances in which a specified person is not to audit scheme accounts57
In regulation 3 for “section 27 of the Companies Act 1989” substitute “section 1214 of the Companies Act 2006”.