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
”
.