PART 3Amendment of subordinate legislation
I150
In Part 10 (audit requirement)—
a
in regulation 34 (exemption from audit: small LLPs), in the modified section 478(a), for “regulated market in an EEA State” substitute “
UK regulated market
”
;
F1b
in regulation 34A (exemption from audit: qualifying subsidiaries), in the modified section 479A—
i
in subsection (1)(b), for “an EEA State” substitute “
any part of the United Kingdom
”
;
ii
in subsection (2)(c), for sub-paragraph (i) substitute—
i
if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or
c
in regulation 34A, in the modified section 479C(2)—
i
for paragraph (b) substitute—
b
the registered number (if any) of the parent undertaking,
ii
omit paragraph (c).