Schedule 2, Part 2, paragraph 42

The Companies Act 2006 is amended as follows. In section 1173(1) (minor definitions: general) for the definition of “credit institution” substitute— “credit institution” means a credit institution as defined in Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council. In section 1210(3) (meaning of “statutory auditor”), in the definition of “bank”, for paragraph (a) substitute— is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, and

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Source: legislation.gov.uk · retrieved 2026-09-04