Paragraph 4 I1
United Kingdom
In section 392 (alteration of accounting reference date)—
(a)
in subsection (3)(a), in both places it occurs, for “EEA” substitute “ UK ”; and
(b)
in subsection (6)—
(i)
for “EEA undertaking” substitute “ UK undertaking ”; and
(ii)
omit “or the law of any other EEA State”.
Annotations
Commencement
- I1
Sch. 2 para. 4 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)