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

I121

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

I222

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 ”.

I323

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 ”.

I424

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

I525

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 ”.

I626

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 ”.