The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 No. 523

PART 4 U.K. Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019

9.  The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 M1 are amended in accordance with this Part.

Commencement Information

I1 Reg. 9 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1 S.I. 2019/145. This instrument is amended by S.I. 2019/685, 2019/1392.

10.  In regulation 1(2)(b), for “exit day” substitute “ IP completion day ”.

Commencement Information

I2 Reg. 10 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

11.  In regulation 7—

(a) in paragraph (1), for “exit day” substitute “ IP completion day ”;

(b) in paragraph (3), for “exit day” substitute “ IP completion day ”.

Commencement Information

I3 Reg. 11 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

12.  In Schedule 3—

(a) in paragraph 31(b), for “exit day” substitute “ IP completion day ”;

(b) in paragraph 37, in paragraph (1) of inserted regulation 12ZA, for “exit day” substitute “ IP completion day ”.

Commencement Information

I4 Reg. 12 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)