Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, Paragraph 32.
32. In section 72E (duty to prepare group accounts) M1—U.K.
(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), for “international accounting standards”, substitute “ UK-adopted international accounting standards ”;
(c)in subsection (4), for “international accounting standards”, substitute “ UK-adopted international accounting standards ”.
Commencement Information
I1Sch. 1 para. 32 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Section 72E was substituted by S.I. 2004/3380.
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