icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 10th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 26 March 2019 - onwards

Signature

Kelly Tolhurst

Minister for Small Business, Consumers and Corporate Responsibility

Department for Business, Energy and Industrial Strategy

26th March 2019

Rebecca Harris

Paul Maynard

Two of the Lords Commissioners of Her Majesty’s Treasury

26th March 2019

PreviousNext