SCHEDULE 1 U.K.Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

PART 1 U.K.Amendments to Primary Legislation

CHAPTER 1 U.K.Amendments to the Companies Act 2006

Dormant subsidiaries exempt from obligation to file accounts U.K.

13.  In section 448A(2)(c)(ii) M1 , for “international accounting standards” substitute “ UK-adopted international accounting standards ”.

Commencement Information

I1 Sch. 1 para. 13 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1 Section 448A was inserted by S.I. 2012/2301. There are no relevant amendments.