For Article 3 (definitions), substitute -

"1. For the purposes of this Regulation, the definitions laid down in the following legislation apply -

(a) Part 16 of the Companies Act 2006 and any corresponding provision in Part 6 of the Friendly Societies Act 1992 and Part 8 of the Building Societies Act 1986,

(b) Part 42 of the Companies Act 2006,

(c) any subordinate legislation made under legislation in subparagraphs (a) or (b), and

(d) the Statutory Auditors and Third Country Auditors Regulations 2016.

2. The following definitions also apply -

"the competent authority’s tasks" means the competent authority’s tasks under -

(a) this Regulation,

(b) the provisions for the appointment of statutory auditors of public interest entities,

(c) the public interest entity audit reporting requirements,

(d) Part 42 of the Companies Act 2006 and any subordinate legislation made under that Part, or

(e) the Statutory Auditors and Third Country Auditors Regulations 2016;

"management body" means, in relation to a company, the board of directors, and in relation to any other kind of undertaking, the persons or body of persons responsible for the management of the undertaking concerned;