SCHEDULE 1 U.K.Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

PART 1 U.K.Amendments to Primary Legislation

CHAPTER 2 U.K.Amendments to other primary legislation

34.  In section 78 (auditor's report) M1 , in subsection (4)(c), for “Article 4 of the IAS Regulation”, substitute “ section 403(1) of the Companies Act 2006 ”. U.K.

Commencement Information

I1 Sch. 1 para. 34 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1 The heading to section 78 was substituted by S.I. 2008/1519, and subsection (4) was substituted by S.I. 2017/516; there are other amendments but none is relevant.