Company Law Reform Bill [HL]

moved Amendment No. 334ZA:"Page 243, line 42, leave out ““such an offence”” and insert ““an offence under this section””" The noble Lord said: This is a technical amendment to remove the ambiguity as to whether the defence in subsection (9) is available to the departing auditor if charged with an offence under subsection (7), as well as to the company and its officers if charged with an offence under subsection (8). The amendment will clarify that the defence is available in relation to both offences. I beg to move.