This section has no associated Explanatory Memorandum
7. In section 81A (requirements in connection with publication of accounts)(1)—U.K.
(a)in subsection (1), for “auditors’ report” substitute “auditor’s report”;
(b)in subsection (3)—
(i)in paragraph (c), for “auditors have” substitute “auditor has”;
(ii)in paragraph (d)—
(aa)in the opening words, for “auditors’ report” substitute “auditor’s report”;
(bb)in sub-paragraph (i), for “auditors” substitute “auditor”;
(cc)in the closing words, for “auditors’ report” substitute “auditor’s report”.
Commencement Information
I1Sch. 2 para. 7 in force at 29.6.2008, see art. 1(2)
(1)
Section 81A was inserted by S.I. 2004/3380.