(1) In this section -
'third-country audit entity' has the same meaning as in Regulation 4 of the 2016 Audits Regulations;
'third-country auditor' has the same meaning as in Regulation 4 of the 2016 Audits Regulations.
(2) The Minister may by regulations provide that sections 935A to 941A shall apply (with such modification to those sections as are specified in the regulations) shall apply to third-country auditors and third-country audit entities that carry out audits of the annual or group accounts of a company falling within Regulation 135(3) of the 2016 Audits Regulations and incorporated in a country listed in Annex II to Commission Decision 2011/30/EU of 19 January 2011 (as amended by Commission Decision 2013/288/EU of 13 June 2013), including that Annex as it stands -
(a) amended from time to time, or
(b) replaced by another Annex (or an equivalent provision listing third countries for the purpose of the discretion of the kind afforded to Member States by Article 2(4) of Co