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Regulation 174 Article 59 (annual accounts and directors' report)C1I1

United Kingdom

(1)

Article 59 (annual accounts and directors' report) is amended as follows.

(2)

In paragraph (1)(b)—

(a)

at the end of sub-paragraph (ai) M1 insert “ or ”;

(b)

at the end of sub-paragraph (i) M2 omit “or”;

(c)

omit sub-paragraph (iii) M3.

(3)

In paragraph (7) omit sub-paragraph (e).

(4)

The amendments made by this regulation do not apply in relation to any report for a financial year beginning before F1IP completion day.

Annotations

Textual amendments

F1

Words in reg. 174(4) substituted (30.12.2020) by The Financial Services and Economic and Monetary Policy (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1301), regs. 1, 3, Sch. para. 33(v)

Marginal citations

M1

Sub-paragraph (ai) was inserted by S.I. 2015/352.

M2

Sub-paragraph (i) was amended by S.I. 2011/1265.

M3

Sub-paragraph (iii) was amended by S.I. 2011/1265 and S.I. 2015/352.

Modifications

C1

Pts. 3-6 modified in part (31.12.2020) by The Gibraltar (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/680), regs. 1(2), 11(1)(4)(5) (with reg. 11(8)-(10)) (as amended by S.I. 2020/1301, regs. 1, 3, Sch. para. 40(f)); 2020 c. 1, Sch. 5 para. 1(1)

Commencement

I1

Reg. 174 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)