xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
30. In section 72A (duty to prepare individual accounts) M1—U.K.
(a)in subsection (2), for “international accounting standards”, substitute “ UK-adopted international accounting standards ”;
(b)in subsection (3), for “international accounting standards”, substitute “ UK-adopted international accounting standards ”.
Commencement Information
I1Sch. 1 para. 30 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Section 72A, with sections 72B to 72I, was substituted for sections 72 and 73 as originally enacted by S.I. 2004/3380.