This section has no associated Explanatory Memorandum
[F129. In paragraph 7 (holding of appropriate qualification)—
(a)for sub-paragraph (2)(a), substitute—
“(a)in relation to an individual, to that individual's—
(i)holding an appropriate qualification, or
(ii)being a third country auditor and meeting the requirements of paragraph 6(1)(aa)(ii) or 6(1A);”;
(b)omit sub-paragraph (2)(b)(ii) and the “or” before it.]
Textual Amendments
F1Reg. 29 substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 14(f)
Commencement Information
I1Reg. 29 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2