http://www.legislation.gov.uk/uksi/2019/685/schedule/1/paragraph/6/made

The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

en

King's Printer of Acts of Parliament

2020-03-05

EXITING THE EUROPEAN UNION

COMPANIES

LIMITED LIABILITY PARTNERSHIPS

These Regulations are made in exercise of the powers conferred by section 8 of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union. In particular, these Regulations address deficiencies under paragraphs (b), (d) and (g) of section 8(2) of the Act and transfer functions under section 8(6) of the Act. The Regulations make provision in the field of the adoption and use of international accounting standards.