Article 59 (annual accounts and directors’ report)
This section has no associated Explanatory Memorandum
174.—(1) Article 59 (annual accounts and directors’ report) is amended as follows.
(2) In paragraph (1)(b)—
(a)at the end of sub-paragraph (ai)(1) insert “or”;
(b)at the end of sub-paragraph (i)(2) omit “or”;
(c)omit sub-paragraph (iii)(3).
(3) In paragraph (7) omit sub-paragraph (e).
(4) The amendments made by this regulation do not apply in relation to any report for a financial year beginning before exit day.
(1)
Sub-paragraph (ai) was inserted by S.I. 2015/352.
(2)
Sub-paragraph (i) was amended by S.I. 2011/1265.
(3)
Sub-paragraph (iii) was amended by S.I. 2011/1265 and S.I. 2015/352.