The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

Amendments to the Friendly Societies Act 1992
This section has no associated Explanatory Memorandum

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

(1)

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

(2)

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