4 Amendment of section 249D
1 Section 249D of the 1985 Act (definition of reporting accountant) is amended as follows.
Section 249D was inserted by regulation 2 of S.I.1994/1935, and amended by regulation 2 of S.I.1995/589 and by regulation 2 of S.I.1996/3080.
2 In paragraph (d) of subsection (3), for “the Chartered Association of Certified Accountants” substitute “the Association of Chartered Certified Accountants”.