Regulation 4 I1F1
United Kingdom
In section 479A (subsidiary companies: conditions for exemption from audit) —
in subsection (1)(b), for “an EEA State” substitute “ any part of the United Kingdom ”;
in subsection (2)(c), for sub-paragraph (i) substitute—
“(i)if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.
Annotations
Textual amendments
- F1
Regs. 4, 4A substituted for reg. 4 (31.12.2020 immediately before IP completion day) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 4; 2020 c. 1, Sch. 5 para. 1(1)
Commencement
- I1
Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2