Regulation 4A F1
In section 479C(2) (subsidiary companies audit exemption: parent undertaking declaration of guarantee) —
(a)
for paragraph (b) substitute—
“(b)the registered number (if any) of the parent undertaking,”;
(b)
omit paragraph (c).
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)