# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 3


In section 384B(1) (companies excluded from being treated as micro entities)—
(a) in the opening words omit “was”;
(b) at the beginning of paragraph (a) insert “was”;
(c) in paragraph (b)—
(i) at the beginning insert “would have been”;
(ii) at the end before the comma insert “were the United Kingdom a member State”;
(d) in paragraph (c)—
(i) at the beginning insert “would have been”;
(ii) at the end before the comma insert “were the United Kingdom a member State”;
(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,”;
(f) in paragraph (e)—
(i) at the beginning insert “would have been”;
(ii) at the end insert “were the United Kingdom a member State”; and
(g) at the beginning of paragraph (f) insert “was”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.