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Memorandwm Esboniadol
10. In section 401 (exemption for company included in non-EEA accounts of larger group)(1)—
(a)in the heading, for “non-EEA” substitute “non-UK”;
(b)in subsection (1), for “an EEA State” substitute “any part of the United Kingdom”; and
(c)in subsection (2)(b)—
(i)omit sub-paragraph (i); and
(ii)in sub-paragraph (ii), for “so drawn up” substitute “drawn up in accordance with the requirements of this Part of this Act”.
(1)
Section 401 was amended by S.I. 2015/980.