Prospective
Court's power to grant relief to apply to all auditors, etc. of charities which are not companiesN.I.
This section has no associated Explanatory Notes
92—(1) Section 1157 of the Companies Act 2006 (power of court to grant relief to officers or auditors of companies) shall have effect in relation to a person to whom this section applies as it has effect in relation to a person employed as auditor by a company.
(2) This section applies to—
(a)a person acting in a capacity within section 91(1)(b) or (c) in a case where, apart from this section, section 1157 of the Companies Act 2006 would not apply to that person as a person so acting, and
(b)a charity trustee of a CIO.