# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 5


In section 394A (individual accounts: exemption for dormant subsidiaries)—
(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/5 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.