Regulation 206 Article 473a (introduction of IFRS 9)
(1)
Article 473a (introduction of IFRS 9) is amended as follows.
(2)
In paragraph 1(c), for “Directive 86/635/EEC” substitute “Directive 86/635/EEC UK law”.
(3)
In paragraph 7, for “laid down in this Regulation and in Directive 2013/36/EU” substitute “imposed by or under this Regulation or Directive 2013/36/EU UK law”.
(4)
Omit paragraph 10.