This section has no associated Explanatory Memorandum
11. In section 403(5) (group accounts: relevant change of circumstances in relation to applicable accounting framework) M1—U.K.
(a)in paragraph (b), for “regulated market in an EEA State” substitute “ UK regulated market ”; and
(b)in paragraph (c), for “regulated market in an EEA State” substitute “ UK regulated market ”.
Commencement Information
I1Sch. 2 para. 11 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)(c)
Marginal Citations
M1Section 403 was amended by S.I. 2012/2301.