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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

46.  In Schedule 13E (disclosures about related undertakings)(1)—

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

(b)in paragraph 7(4)(b) (significant holdings in bodies corporate other than subsidiary undertakings: information requirements) and

(c)in paragraphs 14(4)(b), 15(3)(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 13E was inserted by S.I. 2005/2211; there are amending instruments but none is relevant.

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