Paragraph 9

In section 400 (exemption for company included in EEA accounts of a larger group)^f1—

(a)

in the heading, for “EEA” substitute “UK”;

(b)

in subsection (1), for “an EEA State” substitute “any part of the United Kingdom”; and

(c)

in subsection (2)—

(i)

in paragraph (a), for “an EEA State” substitute “any part of the United Kingdom”;

(ii)

in the opening words of paragraph (b), omit “, according to that law”;

(iii)

for paragraph (b)(i) substitute—

“(i)
if the undertaking is a company, in accordance with 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”; and

(iv)

in paragraph (d)(i), omit “(whether in or outside the United Kingdom)”.

Annotations

Footnotes

f1: Section 400 was amended by S.I. 2015/980.