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The Accounts and Reports (Amendment) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 145
- SCHEDULE 3
- Paragraph 32
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- 31/12/2020- Amendment
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There are currently no known outstanding effects for the The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 32.
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32. In article 2 (appointment in relation to issuers)—U.K.
(a)in paragraph (1)—
(i)in the opening words, before “regulated market” insert “ UK ”;
[F1(ii)after “which is” insert “ a body corporate.”;]
(iii)omit paragraphs (a) and (b).
(b)in paragraph (2)—
(i)for “provisions implementing Articles 4 and 5 of the transparency obligations directive (annual financial reports and half-yearly financial reports)” substitute [F2“Section 1 of Chapter 4 (annual financial report) and Section 2 of Chapter 4 (half-yearly financial reports) of the DGTR sourcebook”];
[F3(ii)for sub-paragraph (a), substitute—
“(a)rule 4.4.1, rule 4.4.2 (exemptions) and TP 1.19 (exemption for certain large debt securities issuers) of the DGTR sourcebook, or”;]
[F4(iii)in sub-paragraph (b)—
(aa)for “Disclosure Rules and Transparency Rules Sourcebooks” substitute “ DGTR sourcebook ”;
(bb)at the end insert “ (where the Listing Rules and the Prospectus Rules means those Rules as they had effect on IP completion day) ”.]
Textual Amendments
F1Sch. 3 para. 32(a)(ii) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), regs. 1(2), 23(a); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in Sch. 3 para. 32(b)(i) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), regs. 1(2), 23(b); 2020 c. 1, Sch. 5 para. 1(1)
F3Sch. 3 para. 32(b)(ii) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), regs. 1(2), 23(c); 2020 c. 1, Sch. 5 para. 1(1)
F4Sch. 3 para. 32(b)(iii) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), regs. 1(2), 23(d) (as amended by S.I. 2020/523, regs. 1(2), 24); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
I1Sch. 3 para. 32 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)
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