{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 392 (alteration of accounting reference date)—\n(a) in subsection (3)(a), in both places it occurs, for “EEA” substitute “UK”; and\n(b) in subsection (6)—\n(i) for “EEA undertaking” substitute “UK undertaking”; and\n(ii) omit “or the law of any other EEA State”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/4",
    "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."
}