SCHEDULE 3Amendments made under the European Union (Withdrawal) Act 2018: secondary legislation

I117

In regulation 19A (exemption for dormant subsidiary LLPs) M1—

a

in the modified version of section 448A applied by that regulation (dormant subsidiary LLPs exempt from obligation to file accounts)—

i

in subsection (1)(c), for “an EEA State” substitute “ any part of the United Kingdom ”;

ii

for subsection (2)(c)(i) substitute—

i

if the undertaking is a company, the requirements of this Part of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or

b

in the modified version of section 448C(2) applied by that regulation (dormant subsidiaries exemption: parent undertaking declaration of guarantee)—

i

for paragraph (b) substitute—

b

the registered number of the parent undertaking (if any),

ii

omit paragraph (c).