{
  "url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-2/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In section 394C(2) (dormant subsidiaries exemption: parent undertaking declaration of guarantee) —\n(a) for paragraph (b), substitute—\n“(b) the registered number (if any) of the parent undertaking,”; and\n(b) omit paragraph (c).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 394C was inserted by S.I. 2012/2301."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/145/schedule/2/paragraph/6",
    "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."
}