SCHEDULE 3 U.K.Amendments to the Companies Act 2006

PART 4 U.K.Amendments to Part 38 of the Companies Act 2006

27.—(1) Section 1173 (minor definitions: general) is amended as follows. U.K.

(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 ;”; and

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

Marginal Citations

M1 OJ No L 158, 27.5.2014, p.77-112.

M2 A company registered in England and Wales with number 02486368.

28.—(1) Schedule 8 (index of defined expressions) is amended as follows. U.K.

(2) At the appropriate places insert—

“the Audit Regulation

section 1173(1)”

“the competent authority

section 1173(1)”