The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020

PART 7 U.K. Amendments to the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

21.  The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 M1 are amended in accordance with this Part.

Commencement Information

I1 Reg. 21 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1 S.I. 2019/685. This instrument is amended by S.I. 2019/1392 and 2020/335.

22.  In Part 1, in regulation 1—

(a) in paragraph (3), for “exit day” substitute “ IP completion day ”;

(b) in paragraph (4), for “exit day” substitute “ IP completion day ”.

Commencement Information

I2 Reg. 22 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

23.  In Part 2—

(a) in the heading to Chapter 2, for “exit day” substitute “ IP completion day ”;

(b) in regulation 4, for “exit day”, in the heading and the two other places where it appears, substitute “ IP completion day ”;

(c) in regulation 20(2), for “exit day” substitute “ IP completion day ”.

Commencement Information

I3 Reg. 23 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

24.  In regulation 23(d), for “exit day” substitute “ IP completion day ”.

Commencement Information

I4 Reg. 24 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

25.  In Schedule 1—

(a) in paragraph 63(2) M2 , in substituted point (3)(a) of Article 3—

(i) in point (i), for “exit day” substitute “ IP completion day ”;

(ii) in point (iii), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(b) in paragraph 64—

(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(c) in paragraph 65—

(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii) in sub-paragraph (4) for “exit day” substitute “ IP completion day ”;

(iii) in sub-paragraph (5)(c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(d) in paragraph 66—

(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(e) in paragraph 67—

(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I5 Reg. 25 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M2 Paragraph 63 is amended by S.I. 2019/1416.

26.  In Schedule 3—

(a) in paragraph 2, for “exit day” substitute “ IP completion day ”;

(b) in paragraph 11—

(i) in sub-paragraph (1), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(ii) in sub-paragraph (3)(b), for “exit day” substitute “ IP completion day ”;

(c) in paragraph 15, in paragraph (1) of inserted regulation 152A, for “exit day” substitute “ IP completion day ”;

(d) in paragraph 17, in paragraph (1) of inserted regulation 159A, for “exit day” substitute “ IP completion day ”.

Commencement Information

I6 Reg. 26 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)