10.  In section 401 (exemption for company included in non-EEA accounts of larger group) M1—U.K.

(a)in the heading, for “non-EEA” substitute “ non-UK ”;

(b)in subsection (1), for “an EEA State” substitute “ any part of the United Kingdom ”; and

(c)in subsection (2)(b)—

(i)omit sub-paragraph (i); and

(ii)in sub-paragraph (ii), for “so drawn up” substitute “ drawn up in accordance with the requirements of this Part of this Act ”.