37. In Schedule 10B (disclosures about related undertakings required in note to accounts) M1, in—U.K.
(a)paragraph 3(3)(b) (financial information about subsidiary undertakings),
(b)paragraphs 6(4)(b) and 7(4)(b) (significant holdings in undertakings other than subsidiary undertakings: information requirements),
(c)paragraph 11(3)(b) (financial information about subsidiary undertakings not included in the consolidation) and
(d)paragraphs 14(4)(b), 15(3)(b), 17(4)(b) and 18(3)(b) (other significant holdings of society or group: information requirements),
for “international accounting standards” substitute “ UK-adopted international accounting standards ”.
Commencement Information
I1Sch. 1 para. 37 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Schedule 10B was inserted by S.I. 2004/3380; there are amending instruments but none is relevant.