xmlns:atom="http://www.w3.org/2005/Atom"
43. The Value Added Tax Regulations 1995 are amended as follows.
44. In regulation 94B(4)(1) for “section 259 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.
45. In regulation 107E(2)(2) for “section 259 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.
46. In regulation 2(2)(a) of the Insurance Companies (Reserves) (Tax) Regulations 1996 for “Part VII of the Companies Act 1985” substitute “Part 15 of the Companies Act 2006”.
47. In regulation 4 of the Non-Resident Companies (General Insurance Business) Regulations 1999, in section 754AA(11)(a), for “sub-paragraph (4) of paragraph 52 of Schedule 9A to the Companies Act 1985” substitute “sub-paragraph (4) of paragraph 58 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.
48. In regulation 2 of the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999, in the definition of “depositary interest”, for “section 207 of the Companies Act 1989 (transfer of securities without written instrument)” substitute “section 785 of the Companies Act 2006 (provision enabling procedures for evidencing and transferring title)”.
49. In regulation 2(1) of the Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001, in the definition of “qualifying EEA investment company”, for “section 266(2) of the Companies Act 1985” substitute “section 833(2) of the Companies Act 2006”.
50. In regulation 1(2) of the Social Security (Contributions) Regulations 2001, in the definition of “company”, for “section 718 of that Act, any provision of that Act” substitute “regulations made under section 1043 of the Companies Act 2006, any provision of those Acts”.
51. For paragraph 11 of the Schedule to the Tobacco Products Regulations 2001(3) substitute—
11. For the purposes of this Schedule—
(a)“undertaking” has the meaning given by section 1161(1) of the Companies Act 2006, and
(b)“parent undertaking” and “subsidiary undertaking” have the meanings given by section 1162 of that Act.”.
52. In regulation 3(4) of the Non-resident Insurance Companies Regulations 2003 for “Schedule 9A to the Companies Act 1985” substitute “Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.
53. In regulation 2(5) of the Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004 for “section 259 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.
54. In regulation 9(3)(b) of the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 for “section 117 of the Companies Act 1985” substitute “section 761 of the Companies Act 2006”.
55. The Registered Pension Schemes (Audited Accounts) Regulations 2005 are amended as follows.
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);”.
57. In regulation 3 for “section 27 of the Companies Act 1989” substitute “section 1214 of the Companies Act 2006”.
Regulation 94B was inserted by S.I. 2003/2318.
Regulation 107E was inserted by S.I. 2002/1074.
The Schedule was inserted by S.I. 2006/2368.