(1) Section 790B (companies to which Part 21A applies) is amended as follows.
(2) In subsection (1), for paragraph (a) substitute -
"(a) companies [See section 1 of the Companies Act for the meaning of "company".] with voting shares admitted to trading on a regulated market [See section 1173 of the Companies Act for the meaning of "regulated market".] which is situated in an EEA State [See section 1170 of the Companies Act for the meaning of "EEA State".], and".
(3) In subsection (2), for "broadly similar to the ones applying to DTR5 issuers" substitute "which are contained in international standards and are equivalent to those applicable to companies referred to in subsection (1) (a)".
(4) Omit subsection (3).
(5) After subsection (4) insert -
"(5) In this section -
"voting shares" means shares carrying voting rights;
"voting rights" means rights to vote at general meetings of the company in question, including rights that arise only in certain circumstances."