Amendment of the Companies Act 2006I130
1
The Companies Act is amended as follows.
2
In section 38436 (companies excluded from the small companies regime)—
a
in subsection (1)—
i
omit “or” at the end of paragraph (b)(i); and
ii
after paragraph (b)(ii) insert—
iii
is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or
b
in subsection (2)—
i
omit “or” at the end of paragraph (d);
ii
insert “or” at the end of paragraph (e); and
iii
after paragraph (e) insert—
f
a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1).
3
In section 46737 (companies excluded from being treated as medium-sized)—
a
in subsection (1)—
i
omit “or” at the end of paragraph (b)(i);
ii
insert “or” at the end of paragraph (b)(ii); and
iii
after paragraph (b)(ii) insert—
iii
is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or
b
in subsection (2)—
i
omit “or” at the end of paragraph (d);
ii
insert “or” at the end of paragraph (e); and
iii
after paragraph (e) insert—
f
a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1).
4
In section 47838 (companies excluded from small companies exemption), in paragraph (b)—
a
omit “or” at the end of sub-paragraph (i); and
b
after sub-paragraph (ii) insert—
iii
is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or
5
In section 479B39 (companies excluded from the subsidiary companies audit exemption), in paragraph (b)—
a
omit “or” at the end of sub-paragraph (i); and
b
after sub-paragraph (ii) insert—
iii
is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or