# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 13


In section 448A (dormant subsidiaries exempt from obligation to file accounts)—
(a) in subsection (1)(c), for “an EEA State” substitute “any part of the United Kingdom”; and
(b) 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.