Sch 2 para 16
In Schedule 2 (modification of the Industrial and Provident Societies Act (Northern Ireland) 1969 )— (a) in the heading to the Schedule, for “THE INDUSTRIAL AND PROVIDENT SOCIETIES ACT (NORTHERN IRELAND) 1969” substitute “THE CO-OPERATIVE AND COMMUNITY BENEFIT SOCIETIES ACT (NORTHERN IRELAND) 1969”; (b) in paragraph 1, for “the Industrial and Provident Societies Act (Northern Ireland) 1969” substitute “the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969”; (c) in paragraph 15, for sub-paragraphs (a) and (b) substitute— (a) for subsection (1A), substitute— (1A) “Relevant auditor’s report” means— (a) the auditor’s report required to be prepared by sections 495 and 496 of the Companies Act 2006 as applied by regulation 7 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008, and (b) any auditor’s report on a balance sheet made during the year;