PART 2Amendment of primary legislation

CHAPTER 2Part 42 of the Companies Act 2006

I119

In section 1253C (notification to competent authorities of other EEA States) M1—

a

in the heading, after “to” insert “ approved third country ” and omit “of other EEA States”;

b

in subsection (1) M2—

i

for “other EEA States” substitute “ approved third country competent authorities ”;

ii

for “EEA competent authority” substitute “ approved third country competent authority ”;

c

in subsection (2) M3—

i

for “EEA competent authority” in both places substitute “ approved third country competent authority ”;

ii

omit “in accordance with the Audit Directive”;

iii

omit “required by EU law”;

d

in subsection (4)—

i

for “EEA competent authority” substitute “ approved third country competent authority ”;

ii

in paragraph (a), for “other EEA State or part of an EEA State, implementing the Audit Directive” substitute “ equivalent third country or transitional third country, relating to audit ”;

iii

in paragraph (b), for “an EEA State other than the United Kingdom” substitute “ an equivalent third country or transitional third country ”;

e

in subsection (5)—

i

for “EEA competent authority” in both places substitute “ approved third country competent authority ”;

ii

for “EEA State” substitute “ country or territory ”.