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The Accounts and Reports (Amendment) (EU Exit) Regulations 2019
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Changes to legislation:
There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, SCHEDULE 1.
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Regulation 4
SCHEDULE 1U.K.Amendments made under section 2(2) of the European Communities Act 1972
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Memorandwm Esboniadol
The Companies Act 2006U.K.
1. In the Companies Act 2006 M1, for section 384B(1)(d) M2 (companies excluded from being treated as micro entities) substitute—
“(d)a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council M3, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms M4,”.
Commencement Information
I1Sch. 1 para. 1 in force at 6.2.2019, see reg. 1(2)(a)
Marginal Citations
M2Section 384B was inserted by S.I. 2013/3008.
M3OJ L 176, 27.6.2013, p. 1.
M4OJ L 176, 27.6.2013, p.338.
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008U.K.
2. In the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M5, in paragraph 6(3) of Schedule 7 (matters to be dealt with in directors' report: financial instruments), for the words from “Council Directive 78/660/EEC” to the end substitute “ Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings M6 ”.
Commencement Information
I2Sch. 1 para. 2 in force at 6.2.2019, see reg. 1(2)(a)
Marginal Citations
M5S.I. 2008/410; there are no relevant amending instruments.
M6OJ L 182, 29.6.2013, p. 19.
The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008U.K.
3. In the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 M7, in regulation 5A (LLPs qualifying as micro-entities) M8, in the modified version of section 384B (LLPs excluded from being treated as micro-entities), for subsection (1)(d) substitute—
“(d)a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council M9, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms M10,”.
Commencement Information
I3Sch. 1 para. 3 in force at 6.2.2019, see reg. 1(2)(a)
Marginal Citations
M7S.I. 2008/1911; relevant amending instruments are S.I. 2011/1043, 2012/2301, 2013/3008, 2016/575 and 2017/1164.
M8Regulation 5A was inserted by S.I. 2016/575.
M9OJ L 176, 27.6.2013, p. 1–337.
M10OJ No. L 176, 27.6.2013, p.338-436.
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