Paragraph 28 I1
United Kingdom
In regulation 47(2) (statement of details of parent law and other information)—
(a)
in sub-paragraph (a), omit “, if applicable,”;
(b)
in sub-paragraph (b), at the end insert “ and ”;
(c)
omit sub-paragraph (c);
(d)
for sub-paragraph (d) substitute—
“(d)whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.”;
(e)
omit sub-paragraph (e).
Annotations
Commencement
- I1
Sch. 3 para. 28 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)