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The Companies (Cross-Border Mergers) Regulations 2007
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Regulation 9
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4.—(1) Until the entry into force of Part 42 of the Companies Act 2006 (statutory auditors), regulation 9 is modified as follows.
(2) For paragraph (7)(a) substitute—
“(a)is eligible for appointment as a company auditor in accordance with section 25 of the Companies Act 1989(1) or Article 28 of the Companies (Northern Ireland) Order 1990(2);”.
(3) For paragraph (8)(a) and (b) substitute—
“(a)a person is not independent if, by virtue of section 27 of the Companies Act 1989 or Article 30 of the Companies (Northern Ireland) Order 1990, he would not be able to act as company auditor of all the merging companies; and
(b)section 27 of the Companies Act 1989 or Article 30 of the Companies (Northern Ireland) Order 1990 applies in relation to all the merging companies as if they were companies within the meaning of Part 2 of that Act or Part 3 of that Order.”.
(1)
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