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12(1)Schedule 8 to the Companies Act 2006 (index of defined expressions) is amended as follows.
(2)Omit the entry for “major audit”.
(3)At the appropriate places insert—
“exempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16) | section 519A” |
“non-public interest company (in Chapter 4 of Part 16) | section 519A” |
“public interest company (in Chapter 4 of Part 16) | section 519A” |