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International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 [SI 2019 No. 685]Introductory TextPart 1 Introductory (regs. 1-2)Regulation 1 Citation, commencement, application and transitional provisionsRegulation 2 InterpretationPart 2 Adoption of international accounting standards (regs. 3-20)Chapter 1 Interpretation (reg. 3)Regulation 3 Interpretation of this PartChapter 2 International accounting standards on IP completion day (reg. 4)Regulation 4 International accounting standards in the UK on IP completion dayChapter 3 The functions of the Secretary of State (regs. 5-12)Regulation 5 Responsibility for adoption of international accounting standardsRegulation 6 Power of the Secretary of State to adopt international accounting standardsRegulation 7 Basis for adoption of international accounting standardsRegulation 8 Adoption of standards: consultationRegulation 9 Consideration of standards: publication requirementsRegulation 10 CertificationRegulation 11 Periodic review by Secretary of State of impact of adopted standardRegulation 12 Secretary of State's duty to report to ParliamentChapter 4 Power for Secretary of State to delegate adoption function (regs. 13-14)Delegation of the Secretary of State's functions (regs. 13-14)Regulation 13Regulation 14Chapter 5 Supplementary provisions with respect to delegation (regs. 15-18)Regulation 15 Operation of this ChapterRegulation 16 StatusRegulation 17 Reporting by the bodyRegulation 18 Other supplementary provisionsChapter 6 Consequential amendments, revocations and transitional provision relating to the adoption of international accounting standards (regs. 19-20)Regulation 19 Consequential amendments and transitional provision relating to the adoption of international accounting standardsRegulation 20 Revocations and transitional provisionPart 3 Transitional and consequential amendments relating to European Public LimitedLiability Companies (reg. 21)Regulation 21 Transitional and consequential amendments relating to European Public Limited-Liability CompaniesPart 4 Miscellaneous amendments (regs. 22-23)Regulation 22 Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019Regulation 23 Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019Schedule 1 Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United KingdomSchedule 1, Part 1 Amendments to Primary Legislation (paras. 1-52)Schedule 1, Part 1, Chapter 1 Amendments to the Companies Act 2006 (paras. 1-26)Schedule 1, Part 1, Chapter 2 Amendments to other primary legislation (paras. 27-52)Schedule 1, Part 2 Amendments to Subordinate Legislation (paras. 53-61)Schedule 1, Part 3 Amendments to EU Regulation (paras. 62-63)Schedule 1, Part 4 Transitional provision: IAS accounts and first IAS year (paras. 64-67)Schedule 2 RevocationsSchedule 3 Amendments relating to European Public Limited-Liability CompaniesSchedule 3, Part 1 Application of the Companies Act 2006, the Overseas Companies Regulations 2009 and the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009 to European Public Limited-Liability Companies (paras. 1-12)Schedule 3, Part 2 Amendment to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018: transitional arrangements for employee engagement (paras. 13-17)Schedule 3, Part 3 Consequential amendments in relation to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (paras. 18-22)SignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
Version 2 of 2

Regulation 2 Interpretation

In these Regulations, "financial year" is to be construed in relation to any amendment to an enactment made by these Regulations, as having the same meaning as in that enactment.

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