Exemption for company included in non-EEA group accounts of larger groupU.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 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
M1Section 401(2)(b) was substituted by S.I. 2015/980.