F628

Inserted (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. 24, in effect as per regs. 1(2), 3 and subject to transitional provision in reg. 143.

F629

Repealed (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 3(1)(b), S.I. No. 366 of 2018.