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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

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  1. Introductory TextNext Match

  2. PART 1 IntroductoryPrevious MatchNext Match

    1. 1.Citation, commencement, application and transitional provisions Previous MatchNext Match

    2. 2.InterpretationPrevious MatchNext Match

  3. PART 2 Adoption of international accounting standardsPrevious MatchNext Match

    1. CHAPTER 1 InterpretationPrevious MatchNext Match

      1. 3.Interpretation of this PartPrevious MatchNext Match

    2. CHAPTER 2 International accounting standards on IP completion day Previous MatchNext Match

      1. 4.International accounting standards in the UK on IP completion day Previous MatchNext Match

    3. CHAPTER 3 The functions of the Secretary of StatePrevious MatchNext Match

      1. 5.Responsibility for adoption of international accounting standardsPrevious MatchNext Match

      2. 6.Power of the Secretary of State to adopt international accounting standardsPrevious MatchNext Match

      3. 7.Basis for adoption of international accounting standardsPrevious MatchNext Match

      4. 8.Adoption of standards: consultationPrevious MatchNext Match

      5. 9.Consideration of standards: publication requirementsPrevious MatchNext Match

      6. 10.CertificationPrevious MatchNext Match

      7. 11.Periodic review by Secretary of State of impact of adopted standardPrevious MatchNext Match

      8. 12.Secretary of State's duty to report to ParliamentPrevious MatchNext Match

    4. CHAPTER 4 Power for Secretary of State to delegate adoption functionPrevious MatchNext Match

      1. 13.Delegation of the Secretary of State's functionsPrevious MatchNext Match

      2. 14.(1) The Secretary of State's power to make delegation regulations...Previous MatchNext Match

    5. CHAPTER 5 Supplementary provisions with respect to delegationPrevious MatchNext Match

      1. 15.Operation of this ChapterPrevious MatchNext Match

      2. 16.StatusPrevious MatchNext Match

      3. 17.Reporting by the bodyPrevious MatchNext Match

      4. 18.Other supplementary provisionsPrevious MatchNext Match

    6. CHAPTER 6 Consequential amendments, revocations and transitional provision relating to the adoption of international accounting standardsPrevious MatchNext Match

      1. 19.Consequential amendments and transitional provision relating to the adoption of international accounting standardsPrevious MatchNext Match

      2. 20.Revocations and transitional provisionPrevious MatchNext Match

  4. PART 3 Transitional and consequential amendments relating to European Public Limited-Liability CompaniesPrevious MatchNext Match

    1. 21.Transitional and consequential amendments relating to European Public Limited-Liability CompaniesPrevious MatchNext Match

  5. PART 4 Miscellaneous amendmentsPrevious MatchNext Match

    1. 22.Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019Previous MatchNext Match

    2. 23.Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019Previous MatchNext Match

  6. SignaturePrevious MatchNext Match

    1. SCHEDULE 1Previous MatchNext Match

      Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United KingdomPrevious MatchNext Match

      1. PART 1 Amendments to Primary LegislationPrevious MatchNext Match

        1. CHAPTER 1 Amendments to the Companies Act 2006Previous MatchNext Match

          1. 1.Amendments to the Companies Act 2006Previous MatchNext Match

          2. 2.Companies qualifying as small: parent companiesPrevious MatchNext Match

          3. 3.Duty to keep accounting recordsPrevious MatchNext Match

          4. 4.Where and for how long records to be keptPrevious MatchNext Match

          5. 5.Individual accounts: exemption for dormant subsidiariesPrevious MatchNext Match

          6. 6.Individual accounts: applicable accounting frameworkPrevious MatchNext Match

          7. 7.IAS individual accountsPrevious MatchNext Match

          8. 8.Exemption for company included in EEA group accounts of larger groupPrevious MatchNext Match

          9. 9.Exemption for company included in non-EEA group accounts of larger groupPrevious MatchNext Match

          10. 10.Group accounts: applicable accounting frameworkPrevious MatchNext Match

          11. 11.IAS group accountsPrevious MatchNext Match

          12. 12.Approval and signing of accountsPrevious MatchNext Match

          13. 13.Dormant subsidiaries exempt from obligation to file accountsPrevious MatchNext Match

          14. 14.Voluntary revision of accounts etc.Previous MatchNext Match

          15. 15.Secretary of State's notice in respect of accounts or reportsPrevious MatchNext Match

          16. 16.Application to court in respect of defective accounts or reportsPrevious MatchNext Match

          17. 17.Other persons authorised to apply to the courtPrevious MatchNext Match

          18. 18.Power of authorised person to require documents, information and explanationsPrevious MatchNext Match

          19. 19.Companies qualifying as medium-sized: parent companiesPrevious MatchNext Match

          20. 20.Notes to the accountsPrevious MatchNext Match

          21. 21.Minor definitionsPrevious MatchNext Match

          22. 22.Subsidiary companies: conditions for exemption from auditPrevious MatchNext Match

          23. 23.Auditor's report on company's annual accountsPrevious MatchNext Match

          24. 24.Supplementary accounting statement (merger)Previous MatchNext Match

          25. 25.Supplementary accounting statement (division)Previous MatchNext Match

          26. 26.Index of defined expressionsPrevious MatchNext Match

        2. CHAPTER 2 Amendments to other primary legislationPrevious MatchNext Match

          1. 27.Amendments to the Building Societies Act 1986Previous MatchNext Match

          2. 28.In section 61 (directors: supplementary provisions as to elections, etc),...Previous MatchNext Match

          3. 29.In section 71 (accounting records), in subsections (2)(c) and (d)...Previous MatchNext Match

          4. 30.In section 72A (duty to prepare individual accounts) — Previous MatchNext Match

          5. 31.In section 72D (IAS individual accounts) , for “international accounting...Previous MatchNext Match

          6. 32.In section 72E (duty to prepare group accounts) — Previous MatchNext Match

          7. 33.In section 72H (IAS group accounts) , for “international accounting...Previous MatchNext Match

          8. 34.In section 78 (auditor's report) , in subsection (4)(c), for...Previous MatchNext Match

          9. 35.In section 81B (interpretation of Part 8) — Previous MatchNext Match

          10. 36.In Schedule 2 (establishment, incorporation and constitution of building societies),...Previous MatchNext Match

          11. 37.In Schedule 10B (disclosures about related undertakings required in note...Previous MatchNext Match

          12. 38.Amendments to the Friendly Societies Act 1992Previous MatchNext Match

          13. 39.In section 68 (accounting records), in subsection (2)(b) and (c)...Previous MatchNext Match

          14. 40.In section 69A (duty to prepare individual accounts) — Previous MatchNext Match

          15. 41.In section 69D (IAS individual accounts) , for “international accounting...Previous MatchNext Match

          16. 42.In section 69E (duty to prepare group accounts) — Previous MatchNext Match

          17. 43.In section 69H (IAS group accounts) , for “international accounting...Previous MatchNext Match

          18. 44.In section 73 (auditor's report) , in subsection (5B)(c), for...Previous MatchNext Match

          19. 45.In section 78A (interpretation of Part 6) — Previous MatchNext Match

          20. 46.In Schedule 13E (disclosures about related undertakings) — Previous MatchNext Match

          21. 47.Amendments to the Government Resources and Accounts Act 2000Previous MatchNext Match

          22. 48.In section 5(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...Previous MatchNext Match

          23. 49.In section 9(5)(a) (whole of government accounts: preparation: relevant guidance)...Previous MatchNext Match

          24. 50.Amendments to the Government Resources and Accounts Act (Northern Ireland) 2001Previous MatchNext Match

          25. 51.In section 9(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...Previous MatchNext Match

          26. 52.In section 14(5)(a) (whole of government accounts: preparation: relevant guidance)...Previous MatchNext Match

      2. PART 2 Amendments to Subordinate LegislationPrevious MatchNext Match

        1. 53.Amendment to the Friendly Societies (Accounts and Related Provisions) Regulations 1994Previous MatchNext Match

        2. 54.Amendment to the Building Societies (Accounts and Related Provisions) Regulations 1998Previous MatchNext Match

        3. 55.Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008Previous MatchNext Match

        4. 56.Amendments to the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008Previous MatchNext Match

        5. 57.Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008Previous MatchNext Match

        6. 58.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008Previous MatchNext Match

        7. 59.Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008Previous MatchNext Match

        8. 60.Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008Previous MatchNext Match

        9. 61.Amendments to the Reports on Payments to Governments Regulations 2014Previous MatchNext Match

      3. PART 3 Amendments to EU RegulationPrevious MatchNext Match

        1. 62.Amendments to Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standardsPrevious MatchNext Match

        2. 63.Amendments to Regulation (EU) No. 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositoriesPrevious MatchNext Match

      4. PART 4 Transitional provision: IAS accounts and first IAS yearPrevious MatchNext Match

        1. 64.CompaniesPrevious MatchNext Match

        2. 65.Limited Liability PartnershipsPrevious MatchNext Match

        3. 66.IAS accounts and first IAS year: building societiesPrevious MatchNext Match

        4. 67.IAS accounts and first IAS year: friendly societiesPrevious MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      RevocationsPrevious MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Amendments relating to European Public Limited-Liability CompaniesPrevious MatchNext Match

      1. PART 1 Application of the Companies Act 2006, the Overseas Companies Regulations 2009 and the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009 to European Public Limited-Liability CompaniesPrevious MatchNext Match

        1. 1.InterpretationPrevious MatchNext Match

        2. 2.Application of the Companies Act 2006Previous MatchNext Match

        3. 3.In the application of Part 35 of the Companies Act...Previous MatchNext Match

        4. 4.Application of the Overseas Companies RegulationsPrevious MatchNext Match

        5. 5.References to “directors” or “board of directors” are to be...Previous MatchNext Match

        6. 6.In regulation 6 (particulars of the company), paragraph (1)(c) is...Previous MatchNext Match

        7. 7.In regulation 31 (application and interpretation of Chapter), the definition...Previous MatchNext Match

        8. 8.In regulation 60 (requirement to display name etc at business...Previous MatchNext Match

        9. 9.Regulation 61 (manner of display of name etc) is to...Previous MatchNext Match

        10. 10.In regulation 63 (particulars to appear in business letters, order...Previous MatchNext Match

        11. 11.Transitional provision for the application of the Overseas Companies Regulations 2009 to existing establishments of SEsPrevious MatchNext Match

        12. 12.Transitional provision for the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009Previous MatchNext Match

      2. PART 2 Amendment to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018: transitional arrangements for employee engagementPrevious MatchNext Match

        1. 13.Part 4 of the European Public Limited-Liability Company (Amendment etc.)...Previous MatchNext Match

        2. 14.In regulation 147, for “152” substitute “ 152A ”. Previous MatchNext Match

        3. 15.After regulation 152 insert— (1) Despite the amendments and revocations made by these Regulations,...Previous MatchNext Match

        4. 16.In regulation 154, for “159” substitute “ 159A ”. Previous MatchNext Match

        5. 17.After regulation 159 insert— (1) Despite the amendments and revocations made by these Regulations,...Previous MatchNext Match

      3. PART 3 Consequential amendments in relation to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018Previous MatchNext Match

        1. 18.Amendment of the Employment Rights Act 1996Previous MatchNext Match

        2. 19.Amendment of the Transnational Information and Consultation of Employees Regulations 1999Previous MatchNext Match

        3. 20.Amendment of the Companies Act 2006Previous MatchNext Match

        4. 21.Amendment of the Companies (Disclosure of Address) Regulations 2009Previous MatchNext Match

        5. 22.Amendment of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017Previous MatchNext Match

  8. Explanatory NotePrevious Match

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