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21. In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 (qualifications for appointment as auditor etc)—
(a)for paragraph (1)(a)(i) substitute—
“(i)eligibility for appointment as a statutory auditor under Part 42 of the Companies Act 2006; or”;
(b)in paragraph (2)(d), for “section 27 of the Companies Act 1989, ineligible to audit the accounts” substitute “ section 1214 of the Companies Act 2006, prohibited from acting as statutory auditor ”.