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source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-133e97aa356354ecdca9d33f3e8f2a48" marker="F1"><p>Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 66 (as inserted by <ref eId="cfv2re1z5-00003" href="http://www.legislation.gov.uk/id/uksi/2019/1392">The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392)</ref>, <ref eId="cfv2re1z5-00004" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/1/2">regs. 1(2)</ref>, <ref eId="cfv2re1z5-00005" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/12/b">12(b)</ref>; <ref eId="cfv2re1z5-00006" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="cfv2re1z5-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>)</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-133e97aa356354ecdca9d33f3e8f2a48" marker="F2"><p>Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 66 (as inserted by <ref eId="cfv2re1z5-00003" href="http://www.legislation.gov.uk/id/uksi/2019/1392">The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392)</ref>, <ref eId="cfv2re1z5-00004" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/1/2">regs. 1(2)</ref>, <ref eId="cfv2re1z5-00005" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/12/b">12(b)</ref>; <ref eId="cfv2re1z5-00006" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="cfv2re1z5-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>)</p></note></notes><proprietary 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