18.—(1) Regulation 28 (other supplementary provisions) is amended as follows.
(2) In section 469 (preparation and filing of accounts in euros), after subsection (3) insert—
“(3A) Subsection (3)(b) does not apply to the non-IAS individual accounts of an LLP for a financial year in which the LLP qualifies as a micro-entity (see sections 384A and 384B).”.