Section 82

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 11(b), by inserting "constitution," before "articles",

(b) in section 27(7)(b), by substituting "Companies Act 2014" for "Companies Act 1963",

(c) in section 79(1)(a), in the definition of "profit and loss account" by substituting "statutory auditor appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014" for "auditor appointed under section 160 of the Companies Act 1963",

(d) in section 116(1), in paragraph (b) of the definition of "control" by inserting "constitution," before "articles",

(e) in section 135(4)(e), by substituting "section 7 of the Companies Act 2014" for "section 155 of the Companies Act 1963",

(f) in section 172A(1)(a), in the definition of "auditor" by substituting "statutory auditor of the company for the purposes of the Companies Act 2014" for "auditor of the company for the purposes of the Companies Acts 1963 to 1990",

(g) in section 174 -