2. In the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M1, in paragraph 6(3) of Schedule 7 (matters to be dealt with in directors' report: financial instruments), for the words from “Council Directive 78/660/EEC” to the end substitute “ Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings M2 ”.
Commencement Information
I1Sch. 1 para. 2 in force at 6.2.2019, see reg. 1(2)(a)
Marginal Citations
M1S.I. 2008/410; there are no relevant amending instruments.
M2OJ L 182, 29.6.2013, p. 19.