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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 Friendly Societies Act 1992
This section has no associated Explanatory Memorandum

42.  In section 69E (duty to prepare group accounts)(1)—

(a)in subsection (2)—

(i)for “Article 4 of the IAS Regulation” substitute “section 403(1) of the Companies Act 2006”;

(ii)for “international accounting standards” substitute “UK-adopted international accounting standards”;

(b)in subsection (3)(b), for “international accounting standards” substitute “UK-adopted international accounting standards”;

(c)in subsection (4), for “international accounting standards” substitute “UK-adopted international accounting standards”;

(d)in subsection (5)(a), for “international accounting standards” substitute “UK-adopted international accounting standards”.

(1)

Section 69E was substituted by S.I. 2005/2211; there are amending instruments but none is relevant.

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