This section has no associated Explanatory Notes
4E+WIn section 1212 (individuals and firms: eligibility for appointment as a statutory auditor) omit subsection (2).
Commencement Information
I1Sch. 5 para. 4 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)