# The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 3

Extent: E+W+S+N.I.

In section 384B(1) (companies excluded from being treated as micro entities) —
(a) in the opening words omit “was”;
(b) at the beginning of paragraph (a) insert “ was ”;
(c) in paragraph (b)—
(i) at the beginning insert “ would have been ”;
(ii) at the end before the comma insert “ were the United Kingdom a member State ”;
(d) in paragraph (c)—
(i) at the beginning insert “ would have been ”;
(ii) at the end before the comma insert “ were the United Kingdom a member State ”;
(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, ”;
(f) in paragraph (e)—
(i) at the beginning insert “ would have been ”;
(ii) at the end insert “ were the United Kingdom a member State ”; and
(g) at the beginning of paragraph (f) insert “ was ”.

---
Source: https://www.legislation.gov.uk/uksi/2019/145/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.