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Modifications etc. (not altering text)
C1Pts. 3-6 modified in part (31.12.2020) by The Gibraltar (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/680), regs. 1(2), 11(1)(4)(5) (with reg. 11(8)-(10)) (as amended by S.I. 2020/1301, regs. 1, 3, Sch. para. 40(f)); 2020 c. 1, Sch. 5 para. 1(1)
174.—(1) Article 59 (annual accounts and directors' report) is amended as follows.
(2) In paragraph (1)(b)—
(a)at the end of sub-paragraph (ai) M1 insert “ or ”;
(b)at the end of sub-paragraph (i) M2 omit “or”;
(c)omit sub-paragraph (iii) M3.
(3) In paragraph (7) omit sub-paragraph (e).
(4) The amendments made by this regulation do not apply in relation to any report for a financial year beginning before [F1IP completion day].
Textual Amendments
F1Words in reg. 174(4) substituted (30.12.2020) by The Financial Services and Economic and Monetary Policy (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1301), regs. 1, 3, Sch. para. 33(v)
Commencement Information
I1Reg. 174 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)
Marginal Citations
M1Sub-paragraph (ai) was inserted by S.I. 2015/352.
M2Sub-paragraph (i) was amended by S.I. 2011/1265.
M3Sub-paragraph (iii) was amended by S.I. 2011/1265 and S.I. 2015/352.