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The European Grouping of Territorial Cooperation Regulations 2007

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Budget (Article 11 of the EC Regulation)

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6.—(1) Subject to paragraph (2) a UK EGTC shall comply with Part 7 of the Companies Act 1985(1) (accounts and audit), as modified by Part 1 of the Schedule to these Regulations, as if it were a company which qualifies as a small company under section 247 of that Act and is not an ineligible company under section 247A.

(2) A UK EGTC does not have to comply with the requirements in Part 7 to deliver accounts and reports to the registrar.

(3) A UK EGTC shall—

(a)make its latest accounts available for inspection at its registered office by any person, without charge and during business hours;

(b)supply a copy of those accounts to any person on request at a price not exceeding the administrative cost of making and supplying the copy.

(4) The members of a UK EGTC shall appoint an auditor in accordance with the decision-making procedures contained in the statutes of that UK EGTC.

(5) The auditor of a UK EGTC must be a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989(2) and who is not ineligible by virtue of section 27 of that Act.

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