Regulation 71

1. In the List of Annexes, for each of the headings in Part D, for "EU" substitute "UK".

2.

(1) Annex 1 is amended as follows.

(2) In item 7.1.2, for "management report referred to in Articles 19 and 29 of Directive 2013/34/ EU" substitute "directors’ report required by section 415 of the Companies Act 2006" [2006 c.46. Section 415 was amended by S.I. 2015/980.].

(3) In item 17.1, in the first paragraph -

(a) for "the Standards adopted in accordance with the Regulation (EC) No 1606/2002 of the European Parliament and of the Council" substitute "UK-adopted international accounting standards";

(b) for "the respective standard adopted under Regulation (EC) No 1606/2002" substitute "UK-adopted international accounting standards".

(4) In item 18.1.3, for the words from "according to International" to the end substitute "in accordance with Article 23a".

(5) In item 18.1.4, for "Regulation (EC) 1606/2002" substitute "UK-adopted international accounting standards".

(6) In item 18.2.1, for "Regulation (EC) 1606/2002" in both places it occurs, substitute "section 403 of the Companies Act 2006" [Section 403 was amended by S.I. 2012/2301 and 2019/145 and 685.].