- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
19.—(1) Annex 24 is amended as follows.
(2) In the heading, and in section 1, for “EU” substitute “UK”.
(3) In item 1.5, for “an EU” substitute “a UK”.
(4) For item 2.5, substitute—
“Operating and financial review (to be provided by equity issuers with market capitalisation above EUR 200 000 000 only when the directors’ report presented and prepared in accordance with section 415 of the Companies Act 2006 is not included in the UK Growth prospectus).”;
(5) In item 5.1.3, for the words from “according to International” to the end substitute “in accordance with Article 23a”.
(6) In item 5.2.1—
(a)before “Directive” in both places it occurs, insert “the UK law which implemented”;
(b)for “Regulation (EC) 1606/2002” in both places it occurs, substitute “section 403 of the Companies Act 2006”.
(7) In item 5.3.1—
(a)before “Directive” in both places it occurs, insert “the UK law which implemented”;
(b)in the second paragraph, in point (a), for “a Member State”, substitute “the United Kingdom”.
(8) In item 6.4.1, for “the International Financial Reporting Standards adopted in accordance with Regulation (EC) No 1606/2002” in both places it occurs, substitute “UK–adopted international accounting standards”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: