xmlns:atom="http://www.w3.org/2005/Atom"
174.—(1) Article 59 (annual accounts and directors’ report) is amended as follows.
(2) In paragraph (1)(b)—
(a)at the end of sub-paragraph (ai)(1) insert “or”;
(b)at the end of sub-paragraph (i)(2) omit “or”;
(c)omit sub-paragraph (iii)(3).
(3) In paragraph (7) omit sub-paragraph (e).
(4) The amendments made by this regulation do not apply in relation to any report for a financial year beginning before exit day.
Sub-paragraph (ai) was inserted by S.I. 2015/352.
Sub-paragraph (i) was amended by S.I. 2011/1265.
Sub-paragraph (iii) was amended by S.I. 2011/1265 and S.I. 2015/352.