Schedule 1 Amendments made under section 2(2) of the European Communities Act 1972
The Companies Act 2006
1. In the Companies Act 2006 [2006 c. 46.], for section 384B(1)(d) [Section 384B was inserted by S.I. 2013/3008. ] (companies excluded from being treated as micro entities) substitute -
"(d) a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council [OJ L 176, 27.6.2013, p. 1.], other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms [OJ L 176, 27.6.2013, p.338.],".
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
2. In the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [S.I. 2008/410; there are no relevant amending instruments.], in paragraph 6(3) of Schedule 7 (matters to be dealt with in directors' report: financial instruments), for the words from "Council Directive 78/660/EEC" to the end substitute "Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings [OJ L 182, 29.6.2013, p. 19.]".
The Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008