The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685

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 1 U.K. Amendments to the Companies Act 2006

Exemption for company included in non-EEA group accounts of larger group U.K.

9.  In section 401(2)(b)(iii) M1 , for “international accounting standards adopted pursuant to the IAS Regulation” substitute “ UK-adopted international accounting standards ”.

Commencement Information

I1 Sch. 1 para. 9 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 401(2)(b) was substituted by S.I. 2015/980.