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

39.  In section 68 (accounting records), in subsection (2)(b) M1 and (c) M2 , for “Article 4 of the IAS Regulation” substitute “ section 403(1) of the Companies Act 2006 (group accounts: applicable accounting framework) ”. U.K.

Commencement Information

I1 Sch. 1 para. 39 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1 Section 68(2)(b) was amended by S.I. 2005/2211.

M2 Section 68(2)(c) was amended by S.I. 2005/2211.