9. In section 400 (exemption for company included in EEA accounts of a larger group) M1—U.K.
(a)in the heading, for “EEA” substitute “ UK ”;
(b)in subsection (1), for “an EEA State” substitute “ any part of the United Kingdom ”; and
(c)in subsection (2)—
(i)in paragraph (a), for “an EEA State” substitute “ any part of the United Kingdom ”;
(ii)in the opening words of paragraph (b), omit “, according to that law”;
(iii)for paragraph (b)(i) substitute—
“(i)if the undertaking is a company, in accordance with the requirements of this Part of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”; and
(iv)in paragraph (d)(i), omit “(whether in or outside the United Kingdom)”.
Commencement Information
I1Sch. 2 para. 9 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 400 was amended by S.I. 2015/980.