Regulation 15

27.

(1) Section 1173 (minor definitions: general) is amended as follows.

(2) In subsection (1) at the appropriate places insert -

""the Audit Regulation" means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities [OJ No L 158, 27.5.2014, p.77-112.];"; and

""the competent authority" means the Financial Reporting Council Limited [A company registered in England and Wales with number 02486368.];".

28.

(1) Schedule 8 (index of defined expressions) is amended as follows.

(2) At the appropriate places insert -