# The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 15

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

In regulation 9 (individual accounts)—
(a) in the modified version of section 394A applied by that regulation (individual accounts: exemption for dormant subsidiaries) —
(i) in subsection (1)(c), for “an EEA State” substitute “ any part of the United Kingdom ”;
(ii) 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”;
(b) in the modified version of section 394C(2) applied by that regulation (dormant subsidiaries exemption: parent undertaking declaration of guarantee) —
(i) for paragraph (b), substitute—
“(b) the registered number of the parent undertaking (if any),”;
(ii) omit paragraph (c);
(c) in the modified version of section 395(3) applied by that regulation (individual accounts: applicable accounting framework)—
(i) in paragraph (c), for “regulated market in an EEA State” substitute “ UK regulated market ”;
(ii) in paragraph (d), for “regulated market in an EEA State” substitute “ UK regulated market ”.

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Source: https://www.legislation.gov.uk/uksi/2019/145/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.