E249

Previous affecting provision: subs. (3)(f) substituted (17.06.2016) by European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), reg. 30, in effect as per regs. 1(2), 3 and subject to transitional provision in reg. 143; section repealed as per F-note above.