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Accounting, Auditing, Actuarial
Legislation (UK)
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2019
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International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 [SI 2019 No. 685]
Introductory Text
Part 1 Introductory (regs. 1-2)
Regulation 1 Citation, commencement, application and transitional provisions
Regulation 2 Interpretation
Part 2 Adoption of international accounting standards (regs. 3-20)
Chapter 1 Interpretation (reg. 3)
Regulation 3 Interpretation of this Part
Chapter 2 International accounting standards on IP completion day (reg. 4)
Regulation 4 International accounting standards in the UK on IP completion day
Chapter 3 The functions of the Secretary of State (regs. 5-12)
Regulation 5 Responsibility for adoption of international accounting standards
Regulation 6 Power of the Secretary of State to adopt international accounting standards
Regulation 7 Basis for adoption of international accounting standards
Regulation 8 Adoption of standards: consultation
Regulation 9 Consideration of standards: publication requirements
Regulation 10 Certification
Regulation 11 Periodic review by Secretary of State of impact of adopted standard
Regulation 12 Secretary of State's duty to report to Parliament
Chapter 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 13
Regulation 14
Chapter 5 Supplementary provisions with respect to delegation (regs. 15-18)
Regulation 15 Operation of this Chapter
Regulation 16 Status
Regulation 17 Reporting by the body
Regulation 18 Other supplementary provisions
Chapter 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 standards
Regulation 20 Revocations and transitional provision
Part 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 Companies
Part 4 Miscellaneous amendments (regs. 22-23)
Regulation 22 Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019
Regulation 23 Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019
Schedule 1 Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom
Schedule 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 Revocations
Schedule 3 Amendments relating to European Public Limited-Liability Companies
Schedule 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)
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International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 [SI 2019 No. 685]
Part 3 Transitional and consequential amendments relating to European Public LimitedLiability Companies (reg. 21)
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Part 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 Companies
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