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

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Amendments to the Building Societies Act 1986
This section has no associated Explanatory Memorandum

37.  In Schedule 10B (disclosures about related undertakings required in note to accounts)(1), in—

(a)paragraph 3(3)(b) (financial information about subsidiary undertakings),

(b)paragraphs 6(4)(b) and 7(4)(b) (significant holdings in undertakings other than subsidiary undertakings: information requirements),

(c)paragraph 11(3)(b) (financial information about subsidiary undertakings not included in the consolidation) and

(d)paragraphs 14(4)(b), 15(3)(b), 17(4)(b) and 18(3)(b) (other significant holdings of society or group: information requirements),

for “international accounting standards” substitute “UK-adopted international accounting standards”.

(1)

Schedule 10B was inserted by S.I. 2004/3380; there are amending instruments but none is relevant.

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