SCHEDULE 3Amendments to the Companies Act 2006

PART 4Amendments to Part 38 of the Companies Act 2006

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1

Section 1173 (minor definitions: general) is amended as follows.

2

In subsection (1) at the appropriate places insert—

“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities M1;

“the competent authority” means the Financial Reporting Council Limited M2;