21. In Article 84(6)—
(a)in the first sentence—
(i)for “Member States in their” substitute “ relevant authority in its ”;
(ii)for “Commission” substitute “ relevant accounting officer ”;
(b)for the last sentence substitute “ In order to take account of economic developments, the appropriate authority may make regulations modifying the threshold. Such regulations may specify the threshold in Sterling. ”.
Commencement Information
I1Reg. 21 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1