# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 8


In section 399 (duty to prepare group accounts)—
(a) in subsection (2B)—
(i) in paragraph (a), for “an EEA State” substitute “any part of the United Kingdom”;
(ii) in paragraph (b), for the words from “Directive 2013/34/EU” to the end substitute “the requirements of this Part of this Act, and”; and
(iii) for paragraph (c) substitute—
“(c) it—
(i) is an undertaking whose transferable securities are admitted to trading on a UK regulated market,
(ii) is a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, which is a CRR firm within the meaning of Article 4(1)(2A) of that Regulation, or
(iii) would be an insurance undertaking within the meaning given by Article 2(1) of Council Directive 91/674/EEC of the European Parliament and of the Council on the annual accounts of insurance undertakings were the United Kingdom a member State.”; and
(b) in subsection (3)—
(i) in the descriptive text in brackets after “section 400”, for “EEA” substitute “UK”; and
(ii) in the descriptive text in brackets after “section 401”, for “non-EEA” substitute “non-UK”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.