# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 10: The Partnerships (Accounts) Regulations 2008


In regulation 7 (exemption from regulations 4 to 6 where accounts consolidated)—
(a) in paragraph (1)(a), for “a member State” substitute “any part of the United Kingdom”;
(b) for paragraph (2)(a), substitute—
“(a) that the group accounts are prepared and audited, if the undertaking is a company, in accordance with the requirements of the Companies Act 2006, or, if the undertaking is not a company, the legal requirements which apply to the preparation and audit of consolidated accounts for that undertaking, and”.

---
Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.