European Communities (Merchandise Road Transport) (Amendment) Regulations, 1992.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the European Communities (Merchandise Road Transport) (Amendment) Regulations, 1992.
(2) These Regulations and the Principal Regulations may be cited together as the European Communities (Merchandise Road Transport) Regulations, 1991 and 1992.
(3) These Regulations, shall be deemed to have come into operation on the 21st day of March, 1991.
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paragraphs: In these Regulations "the Principal Regulations" means the European Communities (Merchandise Road Transport) Regulations, 1991 ( S.I. No. 60 of 1991 ).
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paragraphs: Paragraph (1) of Regulation 2 of the Principal Regulations is hereby amended—
( a ) by the insertion of the following definition before the definition of "the Act of 1933":
" 'accountant' means a person recognised as an accountant for the purposes of these Regulations by virtue of paragraph (1) of Regulation 14A of these Regulations and to whom paragraph (2) of that Regulation does not relate;",
and
*O.J. No. L308 19.11.1974, p. 18.
( b ) by the deletion of the definition of "auditor".
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paragraphs: Regulation 5 of the Principal Regulations is hereby amended in paragraph (2) (b) by the substitution of "accountant" for "auditor".
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paragraphs: Regulation 8 of the Principal Regulations is hereby amended in paragraph (3) by the substitution of "accountant" for "auditor".
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paragraphs: Regulation 13 of the Principal Regulations is hereby amended in subparagraphs (a) and (b) of paragraph (3) by the substitution of "accountant" for "auditor".
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paragraphs: The provisions subparagraph (c) or (d) of paragraph (3) of Regulation 11 of the Principal Regulations shall cease to have effect as on and from the 30th day of September, 1992, and accordingly no certificate of competence shall be granted in respect of an application made, pursuant to either of the said subparagraphs, on or after that date.
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paragraphs: The Principal Regulations are hereby amended by the insertion of the following Regulation after Regulation 14:
"Recognised accountants
14A. (1) The Minister shall prepare and cause to be kept a list of classes of persons who are recognised by the Minister as accountants for the purposes of these Regulations, which list may be amended or varied from time to time by the Minister.
(2) Notwithstanding the fact that a person is recognised as an accountant for the purposes of these Regulations, such a person shall, in respect of—
( a ) an application for a carrier's licence, or
( b ) a financial statement (within the meaning assigned by Regulation 13 (3) of these Regulations),
be deemed not to be an accountant for the purposes aforesaid where he is—
(i) the applicant for the said licence or an employee of the applicant, or
(ii) a director, secretary, partner or member of the board of management of the business to which the application relates.".
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paragraphs: The form of affidavit set out in the Third Schedule to the Principal Regulations is hereby amended—
( a ) by the substitution in the recital thereto of "accountant" for "auditor", and
( b ) by the substitution in paragraph 2 thereof of "accountant" for "auditor".