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The Accounts and Reports (Amendment) (EU Exit) Regulations 2019

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 5. Help about Changes to Legislation

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5.  In section 394A (individual accounts: exemption for dormant subsidiaries) M1U.K.

(a)in subsection(1)(c), for “an EEA State” substitute “ any part of the United Kingdom ”; and

(b)for subsection (2)(c)(i), substitute—

(i)if the undertaking is a company, the requirements of this Part of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or.

Commencement Information

I1Sch. 2 para. 5 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 394A was inserted by S.I. 2012/2301, and amended by S.I. 2015/980.

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