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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

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Dormant subsidiaries exempt from obligation to file accounts
This section has no associated Explanatory Memorandum

13.  In section 448A(2)(c)(ii)(1), for “international accounting standards” substitute “UK-adopted international accounting standards”.

(1)

Section 448A was inserted by S.I. 2012/2301. There are no relevant amendments.

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