Paragraph 10 I1
United Kingdom
In section 401 (exemption for company included in non-EEA accounts of larger group) M1—
(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 ”.
Annotations
Marginal citations
- M1
Section 401 was amended by S.I. 2015/980.
Commencement
- I1
Sch. 2 para. 10 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)(c)