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21. The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019(1) are amended in accordance with this Part.
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”.
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”.
24. In regulation 23(d), for “exit day” substitute “IP completion day”.
25. In Schedule 1—
(a)in paragraph 63(2)(2), 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”.
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”.
S.I. 2019/685. This instrument is amended by S.I. 2019/1392 and 2020/335.
Paragraph 63 is amended by S.I. 2019/1416.
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