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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, Paragraph 5. Help about Changes to Legislation

Individual accounts: exemption for dormant subsidiariesU.K.
This section has no associated Explanatory Memorandum

5.  In section 394A(2)(c)(ii) M1, for “international accounting standards” substitute “ UK-adopted international accounting standards ”.

Commencement Information

I1Sch. 1 para. 5 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1Section 394A was inserted by S.I. 2012/2301.

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