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There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 26.
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26.—(1) Section 519A (meaning of “public interest company”, “non-public interest company” and “exempt reasons”) M1 is amended as follows.U.K.
(2) In subsection (1) for the definition of “public interest company” substitute—
““public interest company” means a company which is—
(a)an issuer whose transferable securities are admitted to trading on a regulated market;
(b)a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council M2, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms M3; or
(c)an insurance undertaking within the meaning given by Article 2(1) of Council Directive 1991/674/EEC of the European Parliament and of the Council on the annual accounts and consolidated accounts of insurance undertakings M4;”.
(3) For subsection (2) substitute—
“(2) For the purposes of the definition of “public interest company”—
“issuer” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 102A(6) M5);
“regulated market” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 103(1) M6);
“transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments M7.”.
Marginal Citations
M1Section 519A was inserted by section 18 of the Deregulation Act 2015.
M2OJ No L 176, 27.6.2013, p.1-337.
M3OJ No L 176, 27.6.2013, p. 338- 436.
M4OJ No L 374, 31.12.1991, p.7- 31.
M5Section 102A was substituted by S.I. 2005/1433 and amended by S.I. 2015/1755.
M6Section 103 was substituted for section 103 by S.I. 2005/1433 and amended by paragraph 11(2) of Schedule 15(1) to the Companies Act 2006 (c.46).
M7OJ No L 145, 30.4.2004, p.1- 44.
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