- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685
PART 2 Adoption of international accounting standards
CHAPTER 4 Power for Secretary of State to delegate adoption function
CHAPTER 5 Supplementary provisions with respect to delegation
PART 1 Amendments to Primary Legislation
CHAPTER 1 Amendments to the Companies Act 2006
8.Exemption for company included in EEA group accounts of larger group
9.Exemption for company included in non-EEA group accounts of larger group
13.Dormant subsidiaries exempt from obligation to file accounts
15.Secretary of State’s notice in respect of accounts or reports
16.Application to court in respect of defective accounts or reports
18.Power of authorised person to require documents, information and explanations
22.Subsidiary companies: conditions for exemption from audit
CHAPTER 2 Amendments to other primary legislation
28.In section 61 (directors: supplementary provisions as to elections, etc),...
29.In section 71 (accounting records), in subsections (2)(c) and (d),...
31.In section 72D (IAS individual accounts), for “international accounting standards”,...
33.In section 72H (IAS group accounts), for “international accounting standards”,...
34.In section 78 (auditor’s report), in subsection (4)(c), for “Article...
36.In Schedule 2 (establishment, incorporation and constitution of building societies),...
37.In Schedule 10B (disclosures about related undertakings required in note...
39.In section 68 (accounting records), in subsection (2)(b) and (c),...
41.In section 69D (IAS individual accounts), for “international accounting standards”...
43.In section 69H (IAS group accounts), for “international accounting standards”...
44.In section 73 (auditor’s report), in subsection (5B)(c), for “Article...
46.In Schedule 13E (disclosures about related undertakings)—
47.Amendments to the Government Resources and Accounts Act 2000
48.In section 5(4)(a) (departmental resource accounts: preparation: relevant guidance), for...
49.In section 9(5)(a) (whole of government accounts: preparation: relevant guidance),...
50.Amendments to the Government Resources and Accounts Act (Northern Ireland) 2001
51.In section 9(4)(a) (departmental resource accounts: preparation: relevant guidance), for...
52.In section 14(5)(a) (whole of government accounts: preparation: relevant guidance),...
PART 2 Amendments to Subordinate Legislation
53.Amendment to the Friendly Societies (Accounts and Related Provisions) Regulations 1994
54.Amendment to the Building Societies (Accounts and Related Provisions) Regulations 1998
55.Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
56.Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008
57.Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
58.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
59.Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008
60.Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
61.Amendments to the Reports on Payments to Governments Regulations 2014
PART 3 Amendments to EU Regulation
62.Amendments to Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
63.Amendments to Regulation (EU) No. 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories
PART 4 Transitional provision: IAS accounts and first IAS year
Amendments relating to European Public Limited-Liability Companies
5.References to “directors” or “board of directors” are to be...
6.In regulation 6 (particulars of the company), paragraph (1)(c) is...
7.In regulation 31 (application and interpretation of Chapter), the definition...
8.In regulation 60 (requirement to display name etc at business...
10.In regulation 63 (particulars to appear in business letters, order...
11.Transitional provision for the application of the Overseas Companies Regulations 2009 to existing establishments of SEs
12.Transitional provision for the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009
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