SCHEDULE 3Amendments to the Companies Act 2006
PART 5Amendments to Part 42 of the Companies Act 2006
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1
Section 1218 (exemption from liability for damages) is amended as follows.
2
In subsection (3)—
a
in paragraph (d), after “this Part” insert “
or by or by virtue of the Statutory Auditors and Third Country Auditors Regulations 2016;
”
;
b
after paragraph (d) insert—
e
the obligations imposed on the body by or by virtue of the Audit Regulation.
3
In subsection (4)—
a
in paragraph (b), after “this Part” insert “
, the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation
”
;
b
in the closing words, after “this Part” insert “
, the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation
”
.