There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 14.
14. M1In section 448C(2) (dormant subsidiaries filing exemption: parent undertaking declaration of guarantee) —U.K.
[F1(a)for paragraph (b), substitute—
“(b)the registered number (if any) of the parent undertaking,”; and]
(b)omit paragraph (c).
Textual Amendments
F1Sch. 2 para. 14(a) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 10(b); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
I1Sch. 2 para. 14 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)(c)
Marginal Citations
M1Section 448C was inserted by S.I. 2012/2301.
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