[[(1) A recognised supervisory body must notify the Secretary of State—
(a) if a notifiable person becomes eligible for appointment as a statutory auditor, unless the notifiable person is an individual;
(b) if a notifiable person's eligibility for appointment as a statutory auditor is withdrawn;
(c) of the reasons for any such withdrawal.]
(2) A recognised supervisory body must also notify the Secretary of State of any reasonable grounds it has for suspecting that—
(a) a person has contravened the law of the United Kingdom, or [an equivalent third country or transitional third country], and
(b) the act or omission constituting that
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Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely solely on the legal title. In the case of registered land, this means the entries entered on the register of title, as it records ownership of the legal
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.
This Practice Note examines:•why negative pledge clauses are used in commercial transactions •the consequences of breaching negative pledge provisions•how negative pledges are viewed in the context of security and quasi-security, and•key considerations when drafting a negative pledge clauseWhere
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