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The Accounts and Reports (Amendment) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 145
- SCHEDULE 3
- Paragraph 15
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There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 15.
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15. In regulation 9 (individual accounts)—U.K.
(a)in the modified version of section 394A applied by that regulation (individual accounts: exemption for dormant subsidiaries) M1—
(i)in subsection (1)(c), for “an EEA State” substitute “ any part of the United Kingdom ”;
(ii)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”;
(b)in the modified version of section 394C(2) applied by that regulation (dormant subsidiaries exemption: parent undertaking declaration of guarantee) M2—
(i)for paragraph (b), substitute—
“(b)the registered number of the parent undertaking (if any),”;
(ii)omit paragraph (c);
(c)in the modified version of section 395(3) applied by that regulation (individual accounts: applicable accounting framework)—
(i)in paragraph (c), for “regulated market in an EEA State” substitute “ UK regulated market ”;
(ii)in paragraph (d), for “regulated market in an EEA State” substitute “ UK regulated market ”.
Commencement Information
I1Sch. 3 para. 15 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 2016/575.
M2Section 394C was inserted by S.I. 2012/2301.
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