In section 1261 (minor definitions) -

(a) in subsection (1) -

(i) omit the definition of "the Audit Directive" [The definition of "the Audit Directive" was inserted by regulation 2(2) of S.I. 2007/3494.];

(ii) in the definition of "audit working papers and investigation reports" [The definition of "audit working papers" was inserted by regulation 2(2) of S.I. 2007/3494 and substituted to "audit working papers and investigation reports" by paragraph 51(2)(a) of Schedule 3 to S.I. 2016/649.], in paragraphs (a), (b) and (c) omit ", an EEA auditor";

(iii) omit the definitions of "EEA auditor" and "EEA competent authority" [The definitions "EEA auditor" and "EEA competent authority" were inserted by regulation 2(2) of S.I. 2007/3494.];

(iv) after the definitions of "parent undertaking" and "subsidiary undertaking", insert -

""regulated market" has the meaning given in Article 2(1)(13) of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012 [OJ No. L 173 12.06.2014, p. 84.];";