{
  "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019",
  "json_url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019.json",
  "id": "uksi/2019/685",
  "title": "The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019",
  "short_title": "International Accounting Standards and European Public Limited-Liability Company 2019",
  "long_title": "These Regulations are made in exercise of the powers conferred by section 8 of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union. In particular, these Regulations address deficiencies under paragraphs (b), (d) and (g) of section 8(2) of the Act and transfer functions under section 8(6) of the Act. The Regulations make provision in the field of the adoption and use of international accounting standards.",
  "citation": "S.I. 2019/685",
  "type": "uksi",
  "year": "2019",
  "number": "685",
  "version": "current",
  "date": "2019-03-26",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, application and transitional provisions",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Adoption of international accounting standards",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
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      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation of this Part",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
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      "heading": "International accounting standards on IP completion day",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
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      "path": "regulation/4",
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      "heading": "International accounting standards in the UK on IP completion day",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "The functions of the Secretary of State",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
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      "heading": "Responsibility for adoption of international accounting standards",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "regulation/6",
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      "heading": "Power of the Secretary of State to adopt international accounting standards",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-6",
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      "status": null,
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    },
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      "path": "regulation/7",
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      "number": "7",
      "heading": "Basis for adoption of international accounting standards",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "regulation/8",
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      "heading": "Adoption of standards: consultation",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Consideration of standards: publication requirements",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-9",
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    },
    {
      "path": "regulation/10",
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      "heading": "Certification",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Periodic review by Secretary of State of impact of adopted standard",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Secretary of State's duty to report to Parliament",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Power for Secretary of State to delegate adoption function",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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      "path": "regulation/13",
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      "heading": "Delegation of the Secretary of State's functions",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "regulation/14",
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      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "part/2/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Supplementary provisions with respect to delegation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Operation of this Chapter",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "regulation/16",
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      "number": "16",
      "heading": "Status",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "regulation/17",
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      "heading": "Reporting by the body",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Other supplementary provisions",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "part/2/chapter/6",
      "kind": "chapter",
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      "heading": "Consequential amendments, revocations and transitional provision relating to the adoption of international accounting standards",
      "url": null,
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      "status": null,
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      "path": "regulation/19",
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      "path": "regulation/20",
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    {
      "path": "part/3",
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      "heading": "Transitional and consequential amendments relating to European Public Limited-Liability Companies",
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    {
      "path": "regulation/21",
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      "heading": "Transitional and consequential amendments relating to European Public Limited-Liability Companies",
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      "heading": "Miscellaneous amendments",
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      "status": null,
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    {
      "path": "regulation/22",
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      "heading": "Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-22",
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      "path": "regulation/23",
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      "heading": "Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/regulation-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/signature",
      "extent": "E+W+S+N.I.",
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    {
      "path": "schedule/1",
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      "status": null,
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    {
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    {
      "path": "schedule/1/part/1/chapter/1",
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      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/1",
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      "number": "1",
      "heading": "Amendments to the Companies Act 2006",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-1",
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    },
    {
      "path": "schedule/1/paragraph/2",
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      "number": "2",
      "heading": "Companies qualifying as small: parent companies",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-2",
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    },
    {
      "path": "schedule/1/paragraph/3",
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      "heading": "Duty to keep accounting records",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-3",
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    },
    {
      "path": "schedule/1/paragraph/4",
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      "heading": "Where and for how long records to be kept",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Individual accounts: exemption for dormant subsidiaries",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Individual accounts: applicable accounting framework",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-6",
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    },
    {
      "path": "schedule/1/paragraph/7",
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      "heading": "IAS individual accounts",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "schedule/1/paragraph/8",
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      "heading": "Exemption for company included in EEA group accounts of larger group",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-8",
      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "schedule/1/paragraph/9",
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      "heading": "Exemption for company included in non-EEA group accounts of larger group",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Group accounts: applicable accounting framework",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "IAS group accounts",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Approval and signing of accounts",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Dormant subsidiaries exempt from obligation to file accounts",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Voluntary revision of accounts etc.",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Secretary of State's notice in respect of accounts or reports",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Application to court in respect of defective accounts or reports",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1/chapter/1"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Other persons authorised to apply to the court",
      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-17",
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      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-18",
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      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-19",
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      "heading": "Notes to the accounts",
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      "url": "https://openlegislation.uk/international-accounting-standards-and-european-public-limited-liability-company-amendment-etc-eu-exit-regulations-2019/schedule-1/paragraph-22",
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      "heading": "Amendments to the Government Resources and Accounts Act 2000",
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    {
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