xmlns:atom="http://www.w3.org/2005/Atom"
87. In section 420 (parent and subsidiary undertaking), in subsection (2)(b)—
(a)omit “other than the United Kingdom”;
(b)for “Seventh Company Law Directive” substitute “Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC”(1).
OJ L 182, 29.6.2013, p. 19-76.