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

SCHEDULE 1U.K.Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

40. In section 69A (duty to prepare individual accounts) M1—U.K.

(a)in subsection (2)(b), for “international accounting standards” substitute “ UK-adopted international accounting standards ”;

(b)in subsection (3), for “international accounting standards” substitute “ UK-adopted international accounting standards ”;

(c)in subsection (4)(a), for “international accounting standards” substitute “ UK-adopted international accounting standards ”.

Commencement Information

I1Sch. 1 para. 40 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M1Section 69A was substituted, together with sections 69B to 69I, by S.I. 2005/2211; there are amending instruments but none is relevant.