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The Accounts and Reports (Amendment) (EU Exit) Regulations 2019
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There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 5.
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5. In section 394A (individual accounts: exemption for dormant subsidiaries) M1—U.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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