PART 7 Amendments to the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

25
In Schedule 1—
(a) in paragraph 63(2) , in substituted point (3)(a) of Article 3—
(i) in point (i), for “exit day” substitute “ IP completion day ”;
(ii) in point (iii), for “exit day”, in both places where it appears, substitute “ IP completion day ”;
Paragraph 63 is amended by S.I. 2019/1416.
(b) in paragraph 64—
(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;
(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;
(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;
(c) in paragraph 65—
(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;
(ii) in sub-paragraph (4) for “exit day” substitute “ IP completion day ”;
(iii) in sub-paragraph (5)(c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;
(d) in paragraph 66—
(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;
(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;
(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;
(e) in paragraph 67—
(i) in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;
(ii) in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;
(iii) in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”.
Reg. 25 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)