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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Section 4. Help about Changes to Legislation

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[F14.  In section 479A (subsidiary companies: conditions for exemption from audit) —

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

(b)in subsection (2)(c), for sub-paragraph (i) substitute—

(i)if the undertaking is a company, the requirements of Part 15 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.]

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I1Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

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