Paragraph 6 I1
United Kingdom
M1In section 394C(2) (dormant subsidiaries exemption: parent undertaking declaration of guarantee) —
F1(a)
for paragraph (b), substitute—
“(b)the registered number (if any) of the parent undertaking,”; and
(b)
omit paragraph (c).
Annotations
Textual amendments
- F1
Sch. 2 para. 6(a) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 10(a); 2020 c. 1, Sch. 5 para. 1(1)
Marginal citations
- M1
Section 394C was inserted by S.I. 2012/2301.
Commencement
- I1
Sch. 2 para. 6 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)