SCHEDULE 1Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom
PART 1Amendments to Primary Legislation
CHAPTER 1Amendments to the Companies Act 2006
Dormant subsidiaries exempt from obligation to file accountsI113
In section 448A(2)(c)(ii) M1, for “international accounting standards” substitute “
UK-adopted international accounting standards
”
.