Section 4 Application and implementing arrangements United Kingdom Original text. Later amendments are not shown. 40Penalties 41Persons carrying out disclosure formalities 42Exemptions to provisions on disclosure of accounting documents for branches 43Contact Committee Notes on Chapter III Textual amendments F1 Substituted by Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019 amending Directive (EU) 2017/1132 as regards the use of digital tools and processes in company law (Text with EEA relevance). ← Article 39 Section 4 Article 40 →