{
  "url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020/regulation-5.json",
  "legislation": "uksi/2020/523",
  "legislation_title": "The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In Part 4—\n(a) in regulation 140, for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(b) in regulation 141, for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(c) in regulation 142—\n(i) in paragraph (1), for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(ii) in paragraph (2), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;\n(d) in regulation 143—\n(i) in paragraph (1), for “exit day” substitute “ IP completion day ”;\n(ii) in paragraph (2), for “exit day” substitute “ IP completion day ”;\n(e) in regulation 144, for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;\n(f) in regulation 145, for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(g) in regulation 146(1)—\n(i) in the opening words, for “exit day” substitute “ IP completion day ”;\n(ii) in paragraph (a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(iii) in paragraph (b), for “exit day” substitute “ IP completion day ”;\n(iv) in paragraph (c), for “exit day” substitute “ IP completion day ”;\n(h) in regulation 147, for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(i) in regulation 148, for “exit day” substitute “ IP completion day ”;\n(j) in regulation 149(c)—\n(i) in sub-paragraph (iv), for “exit day” substitute “ IP completion day ”;\n(ii) in sub-paragraph (v), for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(k) in regulation 153(1)—\n(i) in the opening words, for “exit day” substitute “ IP completion day ”;\n(ii) in paragraph (a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(iii) in paragraph (b), for “exit day” substitute “ IP completion day ”;\n(iv) in paragraph (c), for “exit day” substitute “ IP completion day ”;\n(l) in regulation 154, for “exit day”, in both places where it appears, substitute “ IP completion day ”;\n(m) in regulation 155, for “exit day” substitute “ IP completion day ”;\n(n) in regulation 156(c)—\n(i) in sub-paragraph (iii)(aa), for “exit day” substitute “ IP completion day ”;\n(ii) in sub-paragraph (iv), for “exit day”, in both places where it appears, substitute “ IP completion day ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/523/regulation/5",
    "retrieved_at": "2026-10-28T22:30:14.244140+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."
}