7.—(1) Annex 9 is amended as follows.U.K.
(2) In item 8.2.2, for the words from “according to International” to the end substitute “ in accordance with Article 23a ”.
(3) In item 8.2.a.1—
(a)in the first paragraph, for the words from “according to International” to the end of that paragraph substitute “ in accordance with Article 23a(1) to (5) ”;
(b)omit the second paragraph;
(c)in the third paragraph—
(i)in point (a)—
(aa)for “Regulation (EC) 1606/2002 as adopted by the Union” substitute “ UK-adopted international accounting standards ”;
(bb)for “Regulation (EC) 1606/2002” the second time it occurs, substitute “ UK-adopted international accounting standards ”;
(ii)in point (b), for “Regulation (EC) 1606/2002 as adopted by the Union” substitute “ UK-adopted international accounting standards ”.
(4) In item 8.2.a.3—
(i)before “Directive” in both places it occurs, insert “ the UK law which implemented ”;
(ii)for “a Member State” substitute “ the United Kingdom ”.
Commencement Information
I1Sch. para. 7 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(4)