# The Financial Services and Markets Act 2000 (Amendment) (EU Exit) Regulations 2019, Regulation 87: Section 420 (parent and subsidiary undertaking)


In section 420 (parent and subsidiary undertaking), in subsection (2)(b)—
(a) omit “other than the United Kingdom”;
(b) for “Seventh Company Law Directive” substitute “Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111179970/regulation/87 (the official version)
Page: https://openlegislation.uk/draft-financial-services-and-markets-act-2000-amendment-eu-exit-regulations-2019/regulation-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.