http://www.legislation.gov.uk/uksi/2019/177/regulation/22The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019texttext/xmlenEXITING THE EUROPEAN UNIONAUDITORSStatute Law Database2024-05-16Expert Participation2022-07-27 These Regulations are primarily made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16), together with various other domestic powers, in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under paragraphs (a), (b), (c), (d), (e), (f) and (g) of section 8(2) of that Act) arising from the withdrawal of the UK from the European Union. Part 5 contains amendments made under section 2(2) of the European Communities Act 1972 (c. 68), which implement aspects of Article 32 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts (OJ No. 157 09.06.2006, p. 87). PART 2Amendment of primary legislationCHAPTER 2Part 42 of the Companies Act 2006<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/177/regulation/22" IdURI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/22" id="regulation-22"><Pnumber><CommentaryRef Ref="key-de770f36c194bc05121e88f1e9e3c557"/>22</Pnumber><P1para><Text>In section 1253DE(1)(a) (transfer by means of inspection) <CommentaryRef Ref="c23586471"/>, omit “listed in section 1253D(2)(a), (f) or (g)”.</Text></P1para></P1></P1group></Chapter></Part></Body></Secondary><Commentaries><Commentary id="c23586471" Type="M"><Para><Text>Section 1253DE was inserted by regulation 15(1) of <Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3494" id="c00116" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3494">S.I. 2007/3494</Citation>, and substituted by regulation 2 of <Citation URI="http://www.legislation.gov.uk/id/uksi/2010/2537" id="c00117" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="2537">S.I. 2010/2537</Citation>. Subsection (1) was amended by paragraph 48(2) of Schedule 3 to <Citation URI="http://www.legislation.gov.uk/id/uksi/2016/649" id="c00118" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="649">S.I. 2016/649</Citation>.</Text></Para></Commentary><Commentary Type="I" id="key-de770f36c194bc05121e88f1e9e3c557"><Para><Text>Reg. 22 in force at 31.12.2020 on IP completion day (in accordance with <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d196e4" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef id="cc00282" CitationRef="d196e4" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>), see <CitationSubRef id="cc00283" CitationRef="d196e4" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. The document tree is shown below.</span><br /></div><div class="pretty-print"><div class="folder" id="folder0"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Legislation<span class="html-attribute"> <span class="html-attribute-name">xmlns</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:xsi</span>="<span class="html-attribute-value">http://www.w3.org/2001/XMLSchema-instance</span>"</span><span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177</span>"</span><span class="html-attribute"> <span 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Regulations 2019</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:subject<span class="html-attribute"> <span class="html-attribute-name">scheme</span>="<span class="html-attribute-value">SIheading</span>"</span>></span><span>EXITING THE EUROPEAN UNION</span><span class="html-tag"></dc:subject></span></div><div class="line"><span class="html-tag"><dc:subject<span class="html-attribute"> <span class="html-attribute-name">scheme</span>="<span class="html-attribute-value">SIheading</span>"</span>></span><span>AUDITORS</span><span class="html-tag"></dc:subject></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-05-16</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dc:contributor></span><span>Expert Participation</span><span class="html-tag"></dc:contributor></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>2022-07-27</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><dc:description></span><span>These Regulations are primarily made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16), together with various other domestic powers, in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under paragraphs (a), (b), (c), (d), (e), (f) and (g) of section 8(2) of that Act) arising from the withdrawal of the UK from the European Union. Part 5 contains amendments made under section 2(2) of the European Communities Act 1972 (c. 68), which implement aspects of Article 32 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts (OJ No. 157 09.06.2006, p. 87).</span><span class="html-tag"></dc:description></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/regulation/22/data.xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/xml</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span 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class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/regulation/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Regulation 23</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:SecondaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">secondary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span 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class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">177</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Made<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2019-02-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:ISBN<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">9780111180372</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SecondaryMetadata></span></div></div><span> </span><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Supersedes<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukdsi/2018/9780111174333</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><dc:title></span><span>The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomDraftStatutoryInstrument</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">2018</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:ISBN<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">9780111174333</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Supersedes></span></div></div><span> </span><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Notes></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Note<span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177/notes</span>"</span>/></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/pdfs/uksiem_20190177_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2019-02-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">UK Explanatory Memorandum</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">134995</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Notes></span></div></div><span> </span><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/pdfs/uksi_20190177_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2019-02-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">257291</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">129</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">120</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">9</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Secondary></span></div><div class="opened"><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Body<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2020-12-31</span>"</span>></span></div><div class="opened"><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/part/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177/part/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">46</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">part-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2020-12-31</span>"</span>></span></div><div class="opened"><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><div class="line"><span class="html-tag"><Strong></span><span>PART 2</span><span class="html-tag"></Strong></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="line"><span class="html-tag"><Title></span><span>Amendment of primary legislation</span><span class="html-tag"></Title></span></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Chapter<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/part/2/chapter/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177/part/2/chapter/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">part-2-chapter-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2020-12-31</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>CHAPTER 2</span><span class="html-tag"></Number></span></div><div class="line"><span class="html-tag"><Title></span><span>Part 42 of the Companies Act 2006</span><span class="html-tag"></Title></span></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2020-12-31</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2019/177/regulation/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2019/177/regulation/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">regulation-22</span>"</span>></span></div><div class="opened"><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">key-de770f36c194bc05121e88f1e9e3c557</span>"</span>/></span></div><span>22</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>In section 1253DE(1)(a) (transfer by means of inspection) </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c23586471</span>"</span>/></span></div><span>, omit “listed in section 1253D(2)(a), (f) or (g)”.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Chapter></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Body></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Secondary></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c23586471</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">M</span>"</span>></span></div><div class="opened"><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Section 1253DE was inserted by regulation 15(1) of </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2007/3494</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00116</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2007</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">3494</span>"</span>></span><span>S.I. 2007/3494</span><span class="html-tag"></Citation></span></div><span>, and substituted by regulation 2 of </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2010/2537</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00117</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2010</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2537</span>"</span>></span><span>S.I. 2010/2537</span><span class="html-tag"></Citation></span></div><span>. Subsection (1) was amended by paragraph 48(2) of Schedule 3 to </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2016/649</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00118</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2016</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">649</span>"</span>></span><span>S.I. 2016/649</span><span class="html-tag"></Citation></span></div><span>.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">key-de770f36c194bc05121e88f1e9e3c557</span>"</span>></span></div><div class="opened"><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Reg. 22 in force at 31.12.2020 on IP completion day (in accordance with </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2020/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">d196e4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2020</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1</span>"</span>></span><span>2020 c. 1</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">cc00282</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">d196e4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-5-paragraph-1-1</span>"</span>></span><span>Sch. 5 para. 1(1)</span><span class="html-tag"></CitationSubRef></span></div><span>), see </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">cc00283</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">d196e4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2020/1/regulation/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-2</span>"</span>></span><span>reg. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>