The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 No. 145

SCHEDULE 3 Amendments made under the European Union (Withdrawal) Act 2018: secondary legislation

The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008

1.  In the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008(1), in paragraph 3 of Schedule 5 (matters to be dealt with in directors’ report)—

(a) in sub-paragraph (1), for “non-EU” substitute “non-UK”;

(b) in sub-paragraph (4)—

(i) for “non-EU” substitute “non-UK”;

(ii) for “member States” substitute “United Kingdom”.

(1)

S.I. 2008/409; there are amending instruments but none is relevant.