Paragraph 10

In section 401 (exemption for company included in non-EEA accounts of larger group)^f1—

(a)

in the heading, for “non-EEA” substitute “non-UK”;

(b)

in subsection (1), for “an EEA State” substitute “any part of the United Kingdom”; and

(c)

in subsection (2)(b)—

(i)

omit sub-paragraph (i); and

(ii)

in sub-paragraph (ii), for “so drawn up” substitute “drawn up in accordance with the requirements of this Part of this Act”.

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