36. In regulation 83 (accounting reference period and financial year of transferring SE) M1—
(a)in the heading, for “SE” substitute “ UK Societas ”;
(b)in paragraph (1), in the words before sub-paragraph (a)—
(i)for “an SE transfers” substitute “ a UK Societas had before [F1IP completion day], and while an SE, transferred ”;
(ii)after “Article 8”, insert “of the EC Regulation, as it had effect at the time of that transfer, that UK Societas's”;
(c)in sub-paragraph (1)(a), omit “its”;
(d)in sub-paragraph (1)(b)—
(i)omit “its”;
(ii)for “SE” substitute “ UK Societas ”;
(e)in sub paragraphs (2) and (3), for “transferring SE” substitute “ UK Societas ”.
Textual Amendments
F1Words in reg. 36(b)(i) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 3(d)
Commencement Information
I1Reg. 36 in force on IP completion day, see reg. 1 and 2020 c. 1, Sch. 5 para. 1(1)
Marginal Citations
M1Regulation 83 was amended by S.I. 2008/948 and 2009/2400.
