# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 9


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

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.