# The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 5

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

In section 394A (individual accounts: exemption for dormant subsidiaries) —
(a) in subsection(1)(c), for “an EEA State” substitute “ any part of the United Kingdom ”; and
(b) for subsection (2)(c)(i), substitute—
“(i) if the undertaking is a company, the requirements of this Part of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.

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Source: https://www.legislation.gov.uk/uksi/2019/145/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.