{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-3.json",
  "legislation": "ukdsi/2018/9780111174036",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 384B(1) (companies excluded from being treated as micro entities)—\n(a) in the opening words omit “was”;\n(b) at the beginning of paragraph (a) insert “was”;\n(c) in paragraph (b)—\n(i) at the beginning insert “would have been”;\n(ii) at the end before the comma insert “were the United Kingdom a member State”;\n(d) in paragraph (c)—\n(i) at the beginning insert “would have been”;\n(ii) at the end before the comma insert “were the United Kingdom a member State”;\n(e) in paragraph (d), for the words from “other than one” to the end substitute “which is a CRR firm within the meaning of Article 4(1)(2A) of that Regulation,”;\n(f) in paragraph (e)—\n(i) at the beginning insert “would have been”;\n(ii) at the end insert “were the United Kingdom a member State”; and\n(g) at the beginning of paragraph (f) insert “was”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 384B(1)(d) is amended by paragraph 1 of Schedule 1 to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-30T15:03:34.959698+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."
}