19. 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 ”.
Commencement Information
I1Reg. 19 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2
Marginal Citations
M1Section 1253C was inserted by regulation 14(1) of S.I. 2007/3494. Subsection (2) was amended by article 6(2) of S.I. 2011/1043.
M2Subsection (1) was substituted by paragraph 42(2) of Schedule 3 to S.I. 2016/649.
M3Subsection (2) was amended by article 6(2) of S.I. 2011/1043.