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5.—(1) Annex 7 is amended as follows.
(2) In item 11.1.3—
(a)in the first paragraph, for the words from “according to International” to the end of that paragraph substitute “in accordance with Article 23a(1) to (5)”;
(b)omit the second paragraph;
(c)in the third paragraph—
(i)in point (a)—
(aa)for “International Financial Reporting Standards as endorsed in the Union based on Regulation (EC) 1606/2002” substitute “UK-adopted international accounting standards”;
(bb)for “Regulation (EC) 1606/2002” the second time it occurs, substitute “UK-adopted international accounting standards”;
(ii)in point (b), for “Regulation (EC) 1606/2002 as adopted by the Union” substitute “UK-adopted international accounting standards”.
(3) In item 11.2.1—
(a)before “Directive” in both places it occurs, insert “the UK law which implemented”;
(b)for “a Member State” substitute “the United Kingdom”.
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