{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In section 400 (exemption for company included in EEA accounts of a larger group)—\n(a) in the heading, for “EEA” substitute “UK”;\n(b) in subsection (1), for “an EEA State” substitute “any part of the United Kingdom”; and\n(c) in subsection (2)—\n(i) in paragraph (a), for “an EEA State” substitute “any part of the United Kingdom”;\n(ii) in the opening words of paragraph (b), omit “, according to that law”;\n(iii) for paragraph (b)(i) substitute—\n“(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\n(iv) in paragraph (d)(i), omit “(whether in or outside the United Kingdom)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 400 was amended by S.I. 2015/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/9",
    "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."
}