{
  "url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-3.json",
  "legislation": "uksi/2019/145",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 384B(1) (companies excluded from being treated as micro entities) —\n(a) in the opening words omit “was”;\n(b) at the beginning of paragraph (a) insert “ was ”;\n(c) in paragraph (b)—\n(i) at the beginning insert “ would have been ”;\n(ii) at the end before the comma insert “ were the United Kingdom a member State ”;\n(d) in paragraph (c)—\n(i) at the beginning insert “ would have been ”;\n(ii) at the end before the comma insert “ were the United Kingdom a member State ”;\n(e) in paragraph (d), for the words from “other than one” to the end substitute “ which is a CRR firm within the meaning of Article 4(1)(2A) of that Regulation, ”;\n(f) in paragraph (e)—\n(i) at the beginning insert “ would have been ”;\n(ii) at the end insert “ were the United Kingdom a member State ”; and\n(g) at the beginning of paragraph (f) insert “ was ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 384B(1)(d) is amended by paragraph 1 of Schedule 1 to these Regulations."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 3 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/145/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-28T22:48:18.798638+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}