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SCHEDULE 1U.K.Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

PART 1U.K.Amendments to Primary Legislation

CHAPTER 2U.K.Amendments to other primary legislation

51.  In section 9(4)(a) (departmental resource accounts: preparation: relevant guidance) M1, for “the international accounting standards, within the meaning of EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19th July 2002 on the application of international accounting standards, adopted from time to time by the European Commission in accordance with that Regulation” substitute “ UK-adopted international accounting standards, within the meaning given by section 474(1) of the Companies Act 2006 ”.U.K.

Commencement Information

I1Sch. 1 para. 51 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1Section 9(4)(a) was amended by S.R. 2004 No. 496.