In Part 2 -

(a) in regulation 5(c), for "exit day" substitute "IP completion day";

(b) in regulation 6 -

(i) in paragraph (a), in paragraph (a) of the substituted definition of "audit committee", for "exit day" substitute "IP completion day";

(ii) in paragraph (c)(iii), for "exit day" substitute "IP completion day";

(c) in regulation 8(a)(iii), for "exit day" substitute "IP completion day";

(d) in regulation 11(b)(ii), for "exit day" substitute "IP completion day";

(e) in regulation 28  [Regulation 28 is amended by S.I. 2019/1392 (as further amended by regulation 29 of this instrument) and 2020/335.] -

(i) before paragraph (a), insert -

"(za) in sub-paragraph (1)(a), for "an EEA auditor" substitute "a third country auditor";

(zb) in sub-paragraph (1)(aa), for "an EEA auditor" substitute "a third country auditor";

(zc) in sub-paragraph (1)(b), omit "which is not an EEA auditor";";