{
  "url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-amendment-eu-exit-regulations-2019/regulation-174",
  "json_url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-amendment-eu-exit-regulations-2019/regulation-174.json",
  "legislation": "ukdsi/2019/9780111179970",
  "legislation_title": "The Financial Services and Markets Act 2000 (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-amendment-eu-exit-regulations-2019",
  "path": "regulation/174",
  "kind": "regulation",
  "number": "174",
  "heading": "Article 59 (annual accounts and directors’ report)",
  "text": "(1) Article 59 (annual accounts and directors’ report) is amended as follows.\n(2) In paragraph (1)(b)—\n(a) at the end of sub-paragraph (ai) insert “or”;\n(b) at the end of sub-paragraph (i) omit “or”;\n(c) omit sub-paragraph (iii).\n(3) In paragraph (7) omit sub-paragraph (e).\n(4) The amendments made by this regulation do not apply in relation to any report for a financial year beginning before exit day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (ai) was inserted by S.I. 2015/352."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sub-paragraph (i) was amended by S.I. 2011/1265."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sub-paragraph (iii) was amended by S.I. 2011/1265 and S.I. 2015/352."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111179970/regulation/174",
    "retrieved_at": "2026-10-30T15:01:09.462058+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."
}