This section has no associated Explanatory Memorandum
14. In regulation 7 (an LLP's financial year), in the modified version of section 392 applied by that regulation (alteration of accounting reference date)—U.K.
(a)in subsection (3)(a), in both places it occurs, for “EEA” substitute “ UK ”;
(b)in subsection (6)—
(i)for “EEA undertaking” substitute “ UK undertaking ”;
(ii)omit “or the law of any other EEA State”.
Commencement Information
I1Sch. 3 para. 14 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)