The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008

The Registered Pension Schemes (Audited Accounts) Regulations 2005 (S.I. 2005/3456)

Introduction

55.  The Registered Pension Schemes (Audited Accounts) Regulations 2005 are amended as follows.

Specified descriptions of persons

56.  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 accounts

57.  In regulation 3 for “section 27 of the Companies Act 1989” substitute “section 1214 of the Companies Act 2006”.