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					<dc:identifier>http://www.legislation.gov.uk/eur/2015/2441</dc:identifier><dc:title>Commission Regulation (EU) 2015/2441 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27 (Text with EEA relevance) (revoked)</dc:title><dct:alternative>Commission Regulation (EU) 2015/2441</dct:alternative><dc:description>Commission Regulation (EU) 2015/2441 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27 (Text with EEA relevance)</dc:description><dc:modified>2023-05-05</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015R2441</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2020-12-31</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2015/2441/contents" title="Table of Contents"/>
					
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				</ukm:Metadata><EURetained>
      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/introduction" Status="Repealed" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I."><MultilineTitle>
            <Text>
               <Uppercase>Commission Regulation</Uppercase> (EU) 2015/2441</Text>
            <Text>of 18 December 2015</Text>
            <Text>amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27</Text>
            <Text>(Text with EEA relevance) (revoked)</Text>
         </MultilineTitle><EUPreamble><P><Text><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></EUPreamble></EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/body" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/body" NumberOfProvisions="3" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/article/1" id="article-1" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>Article 1</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/article/2" id="article-2" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>Article 2</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/article/3" id="article-3" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>Article 3</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/signature" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/signature" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Para><Text><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex" id="annex" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>ANNEX</Number><ScheduleBody>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1" id="annex-division-1" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                     Equity Method in Separate Financial Statements
                  </Number><Title>(Amendments to IAS 27)</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments" id="annex-division-1-division-Amendments" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                        Amendments to IAS 27
                     </Number><Title>
                        <Strong>
                           <Emphasis>Separate Financial Statements</Emphasis>
                        </Strong>
                     </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/1" id="annex-division-1-division-Amendments-division-1" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>DEFINITIONS</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/4" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/4" id="annex-division-1-division-Amendments-division-1-division-4" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                              4.
                           </Number><Title>
                              <Strong>The following terms are used in this Standard with the meanings specified:</Strong>
                           </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/5" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/5" id="annex-division-1-division-Amendments-division-1-division-5" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>5.</Number><Title>The following terms are defined in Appendix A of IFRS 10 <Emphasis>Consolidated Financial Statements</Emphasis>, Appendix A of IFRS 11 <Emphasis>Joint Arrangements</Emphasis> and paragraph 3 of IAS 28:</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/6" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/6" id="annex-division-1-division-Amendments-division-1-division-6" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>6.</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/7" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/1/division/7" id="annex-division-1-division-Amendments-division-1-division-7" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>7.</Number><Title>The financial statements of an entity that does not have a subsidiary, associate or joint venturer's interest in a joint venture are not separate financial statements.</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/2" id="annex-division-1-division-Amendments-division-2" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>PREPARATION OF SEPARATE FINANCIAL STATEMENTS</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/10" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/10" id="annex-division-1-division-Amendments-division-2-division-10" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                              10.
                           </Number><Title>
                              <Strong>When an entity prepares separate financial statements, it shall account for investments in subsidiaries, joint ventures and associates either:</Strong>
                           </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/11B" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/11B" id="annex-division-1-division-Amendments-division-2-division-11B" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>11B</Number><Title>When a parent ceases to be an investment entity, or becomes an investment entity, it shall account for the change from the date when the change in status occurred, as follows:</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/12" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/2/division/12" id="annex-division-1-division-Amendments-division-2-division-12" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>12.</Number><Title>Dividends from a subsidiary, a joint venture or an associate are recognised in the separate financial statements of an entity when the entity's right to receive the dividend is established. The dividend is recognised in profit or loss unless the entity elects to use the equity method, in which case the dividend is recognised as a reduction from the carrying amount of the investment.</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/3" id="annex-division-1-division-Amendments-division-3" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>EFFECTIVE DATE AND TRANSITION</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Amendments/division/3/division/18J" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Amendments/division/3/division/18J" id="annex-division-1-division-Amendments-division-3-division-18J" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                              18J
                           </Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential" id="annex-division-1-division-Consequential" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                        Consequential amendments to other Standards
                     </Number><Title>
                        <Strong>IFRS 1 <Emphasis>First-time Adoption of International Financial Reporting Standards</Emphasis>
                        </Strong>
                     </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential/division/1" id="annex-division-1-division-Consequential-division-1" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>EFFECTIVE DATE</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/39Z" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/39Z" id="annex-division-1-division-Consequential-division-1-division-39Z" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>39Z</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2" id="annex-division-1-division-Consequential-division-1-division-2" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                              Investments in subsidiaries, joint ventures and associates
                           </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2/division/D14" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2/division/D14" id="annex-division-1-division-Consequential-division-1-division-2-division-D14" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>D14</Number><Title>When an entity prepares separate financial statements, IAS 27 requires it to account for its investments in subsidiaries, joint ventures and associates either:</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2/division/D15A" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/Consequential/division/1/division/2/division/D15A" id="annex-division-1-division-Consequential-division-1-division-2-division-D15A" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>D15A</Number><Title>If a first-time adopter accounts for such an investment using the equity method procedures as described in IAS 28:</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/3" id="annex-division-1-division-3" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                        IAS 28 Investments in Associates and Joint Ventures
                        
                     </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/3/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/3/division/1" id="annex-division-1-division-3-division-1" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>
                           Changes in ownership interest
                        </Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/3/division/1/division/25" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/3/division/1/division/25" id="annex-division-1-division-3-division-1-division-25" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>25.</Number><Title>If an entity's ownership interest in an associate or a joint venture is reduced, but the investment continues to be classified either as an associate or a joint venture respectively, the entity shall reclassify to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be required to be reclassified to profit or loss on the disposal of the related assets or liabilities.</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/3/division/1/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/3/division/1/division/2" id="annex-division-1-division-3-division-1-division-2" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>EFFECTIVE DATE AND TRANSITION</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2015/2441/annex/division/1/division/3/division/1/division/2/division/45B" IdURI="http://www.legislation.gov.uk/id/eur/2015/2441/annex/division/1/division/3/division/1/division/2/division/45B" id="annex-division-1-division-3-division-1-division-2-division-45B" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-5a828da70bdadb877e91cdfcbc2123a4"/>45B</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division></Division></Division></Division>
            </ScheduleBody></Schedule>
      </Schedules>
   </EURetained><Commentaries><Commentary Type="F" id="key-5a828da70bdadb877e91cdfcbc2123a4"><Para><Text>Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/685" id="d19383e2" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="685" Title="Liability Company (Amendment etc.) (EU Exit) Regulations 2019">Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685)</Citation>, <CitationSubRef CitationRef="d19383e2" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/1/2">reg. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="d19383e2" SectionRef="schedule-2-paragraph-51" URI="http://www.legislation.gov.uk/id/uksi/2019/685/schedule/2/paragraph/51">Sch. 2 para. 51</CitationSubRef> (with <CitationSubRef CitationRef="d19383e2" SectionRef="regulation-20-2" URI="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/20/2">reg. 20(2)</CitationSubRef>) (as amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/2020/335" id="d19383e14" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="335">S.I. 2020/335</Citation>, <CitationSubRef CitationRef="d19383e14" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="d19383e14" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/5">5</CitationSubRef>); <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d19383e24" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="d19383e24" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>