Voluntary revision of accounts etc.U.K.
This section has no associated Explanatory Memorandum
14. In section 454(1) M1 and (2)(a), omit “(or, where applicable, of Article 4 of the IAS Regulation)”.
Commencement Information
I1Sch. 1 para. 14 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Section 454(1) was amended by S.I. 2013/1970.