The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

	Instrument revoked
1.	Commission Regulation (EC) No. 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council
2.	Commission Regulation (EC) No. 1260/2008 of 10 December 2008 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 23
3.	Commission Regulation (EC) No. 1261/2008 of 16 December 2008 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2
4.	Commission Regulation (EC) No. 1262/2008 of 16 December 2008 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 13
5.	Commission Regulation (EC) No. 1263/2008 of 16 December 2008 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14
6.	Commission Regulation (EC) No. 1274/2008 of 17 December 2008 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1
7.	Commission Regulation (EC) No. 53/2009 of 21 January 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32 and IAS 1
8.	Commission Regulation (EC) No. 69/2009 of 23 January 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27
9.	Commission Regulation (EC) No. 70/2009 of 23 January 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)
10.	Commission Regulation (EC) No. 254/2009 of 25 March 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 12
11.	Commission Regulation (EC) No. 460/2009 of 4 June 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 16
12.	Commission Regulation (EC) No. 494/2009 of 3 June 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 27
13.	Commission Regulation (EC) No. 495/2009 of 3 June 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 3
14.	Commission Regulation (EC) No. 636/2009 of 22 July 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 15
15.	Commission Regulation (EC) No. 824/2009 of 9 September 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7
16.	Commission Regulation (EC) No. 839/2009 of 15 September 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39
17.	Commission Regulation (EC) No. 1136/2009 of 25 November 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1
18.	Commission Regulation (EC) No. 1142/2009 of 26 November 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 17
19.	Commission Regulation (EC) No. 1164/2009 of 27 November 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18
20.	Commission Regulation (EC) No. 1165/2009 of 27 November 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 4 and IFRS 7
21.	Commission Regulation (EC) No. 1171/2009 of 30 November 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 9 and International Accounting Standard (IAS) 39
22.	Commission Regulation (EU) No. 1293/2009 of 23 December 2009 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32
23.	Commission Regulation (EU) No. 243/2010 of 23 March 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)
24.	Commission Regulation (EU) No. 244/2010 of 23 March 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2
25.	Commission Regulation (EU) No. 550/2010 of 23 June 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1
26.	Commission Regulation (EU) No. 574/2010 of 30 June 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1 and IFRS 7
27.	Commission Regulation (EU) No. 632/2010 of 19 July 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 24 and International Financial Reporting Standard (IFRS) 8
28.	Commission Regulation (EU) No. 633/2010 of 19 July 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 14
29.	Commission Regulation (EU) No. 662/2010 of 23 July 2010 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1
30.	Commission Regulation (EU) No. 149/2011 of 18 February 2011 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)
31.	Commission Regulation (EU) No. 1205/2011 of 22 November 2011 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 7
32.	Commission Regulation (EU) No. 475/2012 of 5 June 2012 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19
33.	Commission Regulation (EU) No. 1254/2012 of 11 December 2012 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011)
34.	Commission Regulation (EU) No. 1255/2012 of 11 December 2012 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee
35.	Commission Regulation (EU) No. 1256/2012 of 13 December 2012 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 7 and International Accounting Standard 32
36.	Commission Regulation (EU) No. 183/2013 of 4 March 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 1
37.	Commission Regulation (EU) No. 301/2013 of 27 March 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle
38.	Commission Regulation (EU) No. 313/2013 of 4 April 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12)
39.	Commission Regulation (EU) No. 1174/2013 of 20 November 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 27
40.	Commission Regulation (EU) No. 1374/2013 of 19 December 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 36
41.	Commission Regulation (EU) No. 1375/2013 of 19 December 2013 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39
42.	Commission Regulation (EU) No. 634/2014 of 13 June 2014 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Interpretation 21 of the International Financial Reporting Interpretations Committee
43.	Commission Regulation (EU) No. 1361/2014 of 18 December 2014 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 3 and 13 and International Accounting Standard 40
44.	Commission Regulation (EU) 2015/28 of 17 December 2014 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 2, 3 and 8 and International Accounting Standards 16, 24 and 38
45.	Commission Regulation (EU) 2015/29 of 17 December 2014 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 19
46.	Commission Regulation (EU) 2015/2113 of 23 November 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16 and 41
47.	Commission Regulation (EU) 2015/2173 of 24 November 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 11
48.	Commission Regulation (EU) 2015/2231 of 2 December 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16 and 38
49.	Commission Regulation (EU) 2015/2343 of 15 December 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 5 and 7 and International Accounting Standards 19 and 34
50.	Commission Regulation (EU) 2015/2406 of 18 December 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 1
51.	Commission Regulation (EU) 2015/2441 of 18 December 2015 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27
52.	Commission Regulation (EU) 2016/1703 of 22 September 2016 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 28
53.	Commission Regulation (EU) 2016/1905 of 22 September 2016 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15
54.	Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9
54A.	Commission Regulation (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16
55.	Commission Regulation (EU) 2017/1987 of 31 October 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15
56.	Commission Regulation (EU) 2017/1988 of 3 November 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 4
57.	Commission Regulation (EU) 2017/1989 of 6 November 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12
58.	Commission Regulation (EU) 2017/1990 of 6 November 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 7
59.	Commission Regulation (EU) 2018/182 of 7 February 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28 and International Financial Reporting Standards 1 and 12
60.	Commission Regulation (EU) 2018/289 of 26 February 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 ‘Share-based Payment’
61.	Commission Regulation (EU) 2018/400 of 14 March 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 40
61A.	Commission Regulation (EU) 2018/498 of 22 March 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9
62.	Commission Regulation (EU) 2018/519 of 28 March 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Interpretation 22 of the International Financial Reporting Interpretations Committee
63.	Commission Regulation (EU) 2018/1595 of 23 October 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Interpretation 23 of the International Financial Reporting Interpretations Committee
64.	Commission Regulation (EU) 2019/237 of 8 February 2019 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28
65.	Commission Regulation (EU) 2019/402 of 13 March 2019 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 19
66.	Commission Regulation (EU) 2019/412 of 14 March 2019 on amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 12 and 23 and International Financial Reporting Standards 3 and 11

SCHEDULE 3 — Amendments relating to European Public Limited-Liability Companies

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

Interpretation

1

In this Part—

• “the Overseas Companies Regulations” means the Overseas Companies Regulations 2009 ;

• “SE” means a European Public Limited-Liability Company (or Societas Europaea), within the meaning of Council Regulation 2157/2001/EC of 8 October 2001 on the Statute for a European Company , as it has effect in EU law as amended from time to time.

Application of the Companies Act 2006

2

An SE which subsists on IP completion day is regarded—

• (a) for the purpose of section 1044 (overseas companies) of the Companies Act 2006 as having been incorporated outside the United Kingdom, and

• (b) for the purpose of section 1050 (accounts and reports: credit or financial institutions) of the Companies Act 2006 as having been incorporated outside the United Kingdom and Gibraltar.

3

In the application of Part 35 of the Companies Act (the registrar of companies) to an SE, references to “director” or “board of directors” are to be read as if they were references—

• (a) in a one-tier system, to the members of the administrative organ of an SE;

• (b) in a two-tier system, to the members of the supervisory and management organs of an SE.

Application of the Overseas Companies Regulations

4

Paragraphs 5 to 10 apply in the application of the Overseas Companies Regulations to an SE.

5

References to “directors” or “board of directors” are to be read as if they were references—

• (a) in a one-tier system, to the members of the administrative organ of an SE;

• (b) in a two-tier system, to the members of the supervisory and management organs of an SE.

6

In regulation 6 (particulars of the company), paragraph (1)(c) is to be read as if “if it is registered in the country of its incorporation,” were omitted.

7

In regulation 31 (application and interpretation of Chapter), the definition of “parent law” in paragraph (2) is to be read as if for “incorporated” there were substituted “ registered ”.

8

In regulation 60 (requirement to display name etc at business location), the words in paragraph (1) before sub-paragraph (a) are to be read as if for “incorporation” there were substituted “ registration ”.

9

Regulation 61 (manner of display of name etc) is to be read as if for “incorporation” there were substituted “ registration ”.

10

In regulation 63 (particulars to appear in business letters, order forms and websites)—

• (a) paragraph (4)(a) is to be read as if for “incorporation” there were substituted “ registration ”;

• (b) paragraph (4)(b) is to be read as if—

• (i) “, if any,” were omitted; and

• (ii) for “incorporation” there were substituted “ registration ”.

Transitional provision for the application of the Overseas Companies Regulations 2009 to existing establishments of SEs

11

• (1) Where—

• (a) an SE has a UK establishment, within the meaning of the Overseas Companies Regulations, on IP completion day, or

• (b) an SE which is a credit or financial institution has a branch in the United Kingdom, within the meaning of Part 6 of the Overseas Companies Regulations, on IP completion day,

the SE is treated for the purposes of the Overseas Companies Regulations as if it had opened its UK establishment or branch on IP completion day.

• (2) Sub-paragraph (1) does not apply in respect of regulation 7(1)(b) (particulars of the establishment) of the Overseas Companies Regulations.

• (3) Where sub-paragraph (1) applies—

• (a) regulations 4(1) and 45 are to be read as if for “one month” there were substituted “ three months ”;

• (b) the SE must comply with its obligations in Part 7 (trading disclosures) of the Overseas Companies Regulations within three months of IP completion day.

Transitional provision for the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009

12

In the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009 to an SE—

• (a) a charge subsisting on the day on which Part 3 of those Regulations applies to the SE (“the relevant day”) is to be treated for the purpose of regulation 24 of those Regulations as if that charge had been created on the relevant day;

• (b) where sub-paragraph (a) applies, regulation 24(1) of those Regulations is to be read as if for “21 days” there were substituted “ three months ”.

PART 2 — Amendment to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018: transitional arrangements for employee engagement

13

Part 4 of the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 is amended as follows.

14

In regulation 147, for “152” substitute “ 152A ”.

15

After regulation 152 insert—

(152A) (1) Despite the amendments and revocations made by these Regulations, paragraph 5(1) of the Schedule to the pre-exit 2009 GB Regulations applies to a UK Societas whose representative body was established less than four years before IP completion day. (2) Where paragraph 5(1) applies— (a) regulations 14 to 16 and 18 of the pre-exit 2009 GB Regulations apply, to the representative body as they apply to the special negotiating body, and the date referred to in regulation 14(3) is the date of the decision; (b) Parts 2 and 3 of the Schedule to the pre-exit 2009 GB Regulations apply, where appropriate, and (c) the following modifications to the pre-exit 2009 GB Regulations have effect— (i) references to “EEA State” are to be read as though they were references to “Relevant State”; (ii) references to “SE” are to be read as if they were references to “UK Societas”.

16

In regulation 154, for “159” substitute “ 159A ”.

17

After regulation 159 insert—

(159A) (1) Despite the amendments and revocations made by these Regulations, paragraph 5(1) of the Schedule to the pre-exit 2009 NI Regulations applies to a UK Societas whose representative body was established less than four years before IP completion day. (2) Where paragraph 5(1) applies— (a) regulations 14 to 16 and 18 of the pre-exit 2009 NI Regulations apply, to the representative body as they apply to the special negotiating body, and the date referred to in regulation 14(3) is the date of the decision; (b) Parts 2 and 3 of the Schedule to the pre-exit 2009 NI Regulations apply, where appropriate, and (c) the following modifications to the pre-exit 2009 NI Regulations have effect— (i) references to “EEA State” are to be read as though they were references to “Relevant State”; (ii) references to “SE” are to be read as if they were references to “UK Societas”.

PART 3 — Consequential amendments in relation to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018

Amendment of the Employment Rights Act 1996

18

In section 205A of the Employment Rights Act 1996 (employee shareholders), in subsection (13), in the definition of “company”, for paragraph (b) substitute—

(b) a United Kingdom Societas (or UK Societas) within the meaning of Council Regulation 2157/2001/EC of 8 October 2001 on the Statute for a European company;

Amendment of the Transnational Information and Consultation of Employees Regulations 1999

19

In regulation 46A of the Transnational Information and Consultation of Employees Regulations 1999 —

• (a) in paragraph (1), for “an SE” substitute “ a UK Societas ”;

• (b) for paragraph (2) substitute—

(2) In this regulation “UK Societas” means a United Kingdom Societas within the meaning of Council Regulation 2157/2001/EC of 8 October 2001 on the Statute for a European Company.

Amendment of the Companies Act 2006

20

In section 1285 of the Companies Act 2006 (extension of GB enactments relating to SEs)—

• (a) in the heading and in subsection (1), for “SEs” substitute “ UK Societas ”;

• (b) for subsection (3) substitute—

(3) In this section “UK Societas” means a United Kingdom Societas within the meaning of Council Regulation 2157/2001/EC of 8 October 2001 on the Statute for a European Company.

Amendment of the Companies (Disclosure of Address) Regulations 2009

21

The Companies (Disclosure of Address) Regulations 2009 are amended as follows—

• (a) in regulation 1 (citation, commencement and interpretation), in paragraph (2)—

• (i) at the end of the definition of “the Northern Ireland SEs Regulations” insert “ as they had effect at the time the address was filed ”;

• (ii) at the end of the definition of “the SEs Regulations” insert “ as they had effect at the time the address was filed ”;

• (b) in regulation 9 (application under section 1088 to make an address unavailable for public inspection by an individual), in paragraph (1)(d), after “Societas Europaea” insert “ or a member of a United Kingdom Societas ”.

Amendment of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017

22

In regulation 28 (customer due diligence measures) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 , in paragraph (9)(a)(iii)—

• (a) for “European Public Limited-Liability Company” substitute “ UK Societas ”;

• (b) omit the words “which is to be, or is, registered in the United Kingdom”.

Signed

Kelly Tolhurst — Minister for Small Business, Consumers and Corporate Responsibility — 2019-03-26

Rebecca Harris — Paul Maynard — 2019-03-26

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 16.

[^f00002]: See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”.

[^f00003]: 2006 c. 46.

[^f00004]: OJ No. L 320, 29.11.2008, p.1, last amended by OJ No. L 87, 03.04.2018, p.3.

[^f00005]: 1971 c. 80. See section 1 and Schedule 1 for the definition of “bank holiday”. Schedule 1 was amended by section 1 of the St Andrew’s Day Bank Holiday (Scotland) Act 2007 (asp. 2). There are other amendments but none is relevant.

[^f00006]: 2000 c. 36. Section 5 was amended by S.I. 2003/1887, 2015/1897 and 2016/997.

[^f00007]: OJ No. L 320, 29.11.2008, p.1, last amended by OJ No. L 87, 03.04.2018, p.3.

[^f00008]: S.I. 2019/93.

[^f00009]: S.I. 2019/145.

[^f00010]: 2006 c.46.

[^f00011]: Section 394A was inserted by S.I. 2012/2301.

[^f00012]: Section 395(3) was amended by S.I. 2012/2301.

[^f00013]: Section 397 was substituted by S.I. 2015/980.

[^f00014]: Section 401(2)(b) was substituted by S.I. 2015/980.

[^f00015]: Section 403(4) was amended by S.I. 2012/2301.

[^f00016]: Section 406 was substituted by S.I. 2015/980.

[^f00017]: Section 448A was inserted by S.I. 2012/2301. There are no relevant amendments.

[^f00018]: Section 454(1) was amended by S.I. 2013/1970.

[^f00019]: Section 455(1) was amended by S.I. 2013/1970.

[^f00020]: Section 456(1) was amended by S.I. 2013/1970.

[^f00021]: Section 457(1)(a) was amended by S.I. 2013/1970.

[^f00022]: Section 459(1) was amended by S.I. 2013/1970.

[^f00023]: There are amendments to section 474(1) but none is relevant.

[^f00024]: Section 479A was inserted by S.I. 2012/2301. There are no relevant amendments.

[^f00025]: 1986 c.53.

[^f00026]: Subsection (3A), along with subsection (4), was substituted for section (4) as originally enacted by section 28 of the Building Societies Act 1997 (c. 32). Subsection (3A) was also amended by S.I. 2004/3380.

[^f00027]: Section 71(2)(c) and (d) were amended by S.I. 2004/3380.

[^f00028]: Section 72A, with sections 72B to 72I, was substituted for sections 72 and 73 as originally enacted by S.I. 2004/3380.

[^f00029]: Section 72D was substituted by S.I. 2004/3380.

[^f00030]: Section 72E was substituted by S.I. 2004/3380.

[^f00031]: Section 72H was substituted by S.I. 2004/3380.

[^f00032]: The heading to section 78 was substituted by S.I. 2008/1519, and subsection (4) was substituted by S.I. 2017/516; there are other amendments but none is relevant.

[^f00033]: Section 81B was inserted by S.I. 2004/3380; there are other amending instruments but none is relevant.

[^f00034]: Paragraph 31(2)(a)(i) was substituted by S.I. 1997/2840, and amended by S.I. 1999/3033 and 2004/3380.

[^f00035]: Schedule 10B was inserted by S.I. 2004/3380; there are amending instruments but none is relevant.

[^f00036]: 1992 c. 40.

[^f00037]: Section 68(2)(b) was amended by S.I. 2005/2211.

[^f00038]: Section 68(2)(c) was amended by S.I. 2005/2211.

[^f00039]: Section 69A was substituted, together with sections 69B to 69I, by S.I. 2005/2211; there are amending instruments but none is relevant.

[^f00040]: Section 69D was substituted by S.I. 2005/2211.

[^f00041]: Section 69E was substituted by S.I. 2005/2211; there are amending instruments but none is relevant.

[^f00042]: Section 69H was substituted by S.I. 2005/2211.

[^f00043]: The section heading of section 73 was substituted by S.I. 2008/1140; subsection (5B) was substituted along with subsections (5A) to (5D) for subsection (5) as originally enacted by S.I. 2005/2211; subsection (5B) was then substituted along with subsections (5A) to (5C) by S.I. 2017/516. There are other amending instruments but none is relevant.

[^f00044]: Section 78A was inserted by S.I. 2005/2211 and amended by S.I. 2008/1140; there are other amending instruments but none is relevant.

[^f00045]: Schedule 13E was inserted by S.I. 2005/2211; there are amending instruments but none is relevant.

[^f00046]: 2000 c. 20.

[^f00047]: Section 5(4)(a) was amended by S.I. 2004/2497 and 2008/948.

[^f00048]: Section 9(5)(a) was amended by S.I. 2004/2497 and 2008/948.

[^f00049]: 2001 c. 6 (N.I.).

[^f00050]: Section 9(4)(a) was amended by S.R. 2004 No. 496.

[^f00051]: Section 14(5)(a) was amended by S.R. 2004 No. 496.

[^f00052]: S.I. 1994/1983.

[^f00053]: Paragraph 24A, together with paragraphs 24B to 24F, was inserted by S.I. 2005/2210. Sub-paragraph (3A) was inserted by S.I. 2008/1144. Other amendments have been made to paragraph 24A but none is relevant.

[^f00054]: S.I. 1998/504.

[^f00055]: Paragraph 31A, together with paragraphs 31B to 31F, was inserted by S.I. 2004/3199. Sub-paragraph (3A) was inserted by S.I. 2008/1143. Other amendments have been made to paragraph 31A but none is relevant.

[^f00056]: S.I. 2008/373, amended by S.I. 2017/1164; there are other amending instruments but none is relevant.

[^f00057]: S.I. 2008/409, amended by S.I. 2015/980; there are other amending instruments but none is relevant.

[^f00058]: S.I. 2008/410, amended by S.I. 2015/980; there are other amending instruments but none is relevant.

[^f00059]: S.I. 2008/1911.

[^f00060]: Relevant amendments were made to regulation 5 by S.I. 2016/575.

[^f00061]: Relevant amendments were made to regulation 9 by S.I. 2012/2301 and 2016/575.

[^f00062]: Relevant amendments were made to regulation 10 by S.I. 2012/2301 and 2016/575.

[^f00063]: There are amendments to regulation 26 but none is relevant.

[^f00064]: Regulation 30 was amended by S.I. 2016/575.

[^f00065]: Regulation 32 was amended by S.I. 2009/1342, 2009/1804, 2011/99, 2012/1439, 2013/472 and 2016/575.

[^f00066]: Regulation 34A was inserted by S.I. 2012/2301. There are amendments but none is relevant.

[^f00067]: S.I. 2008/1912.

[^f00068]: Paragraph 36(4) was substituted by S.I. 2016/575.

[^f00069]: Paragraph 64 was inserted by S.I. 2016/575.

[^f00070]: S.I. 2008/1913.

[^f00071]: Paragraph 36(4) was substituted by S.I. 2016/575.

[^f00072]: S.I. 2014/3209, to which there are amendments but none is relevant.

[^f00073]: OJ L 182, 29.6.2013, p. 19.

[^f00074]: OJ L 340 22.12.2007, p. 66.

[^f00075]: 2000 c. 12.

[^f00076]: S.I. 2009/1801, to which there are amendments not relevant to these provisions.

[^f00077]: OJ No. L 294, 10.11.2001, p. 1, last amended by OJ No. L 158, 10.6.2013, p.1.

[^f00078]: S.I. 2009/1917, amended by S.I. 2011/2194.

[^f00079]: S.I. 2018/1298.

[^f00080]: 1996 c.18. Section 205A was inserted by section 31 of the Growth and Infrastructure Act 2013 c.27.

[^f00081]: S.I. 1999/3323, substituted S.I. 2009/2401, and in respect of Northern Ireland, S.I. 2009/2402.

[^f00082]: 2006 c.46.

[^f00083]: S.I. 2009/214; regulation 1 was amended by S.I. 2009/2400. Regulation 9 was substituted by S.I. 2018/528. There are other amending instruments but none is relevant.

[^f00084]: S.I. 2017/692.

Editorial notes

[^c23673301]: 2018 c. 16.

[^c23673311]: See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”.

[^c23673321]: 2006 c. 46.

[^c23673331]: OJ No. L 320, 29.11.2008, p.1, last amended by OJ No. L 87, 03.04.2018, p.3.

[^c23673341]: 1971 c. 80. See section 1 and Schedule 1 for the definition of “bank holiday”. Schedule 1 was amended by section 1 of the St Andrew's Day Bank Holiday (Scotland) Act 2007 (asp. 2). There are other amendments but none is relevant.

[^c23673351]: 2000 c. 36. Section 5 was amended by S.I. 2003/1887, 2015/1897 and 2016/997.

[^c23673361]: OJ No. L 320, 29.11.2008, p.1, last amended by OJ No. L 87, 03.04.2018, p.3.

[^c23673371]: S.I. 2019/93.

[^c23673381]: S.I. 2019/145.

[^c23673391]: 2006 c.46.

[^c23673401]: Section 394A was inserted by S.I. 2012/2301.

[^c23673411]: Section 395(3) was amended by S.I. 2012/2301.

[^c23673421]: Section 397 was substituted by S.I. 2015/980.

[^c23673431]: Section 401(2)(b) was substituted by S.I. 2015/980.

[^c23673441]: Section 403(4) was amended by S.I. 2012/2301.

[^c23673451]: Section 406 was substituted by S.I. 2015/980.

[^c23673461]: Section 448A was inserted by S.I. 2012/2301. There are no relevant amendments.

[^c23673471]: Section 454(1) was amended by S.I. 2013/1970.

[^c23673481]: Section 455(1) was amended by S.I. 2013/1970.

[^c23673491]: Section 456(1) was amended by S.I. 2013/1970.

[^c23673501]: Section 457(1)(a) was amended by S.I. 2013/1970.

[^c23673511]: Section 459(1) was amended by S.I. 2013/1970.

[^c23673521]: There are amendments to section 474(1) but none is relevant.

[^c23673531]: Section 479A was inserted by S.I. 2012/2301. There are no relevant amendments.

[^c23673541]: 1986 c.53.

[^c23673551]: Subsection (3A), along with subsection (4), was substituted for section (4) as originally enacted by section 28 of the Building Societies Act 1997 (c. 32). Subsection (3A) was also amended by S.I. 2004/3380.

[^c23673561]: Section 71(2)(c) and (d) were amended by S.I. 2004/3380.

[^c23673571]: Section 72A, with sections 72B to 72I, was substituted for sections 72 and 73 as originally enacted by S.I. 2004/3380.

[^c23673581]: Section 72D was substituted by S.I. 2004/3380.

[^c23673591]: Section 72E was substituted by S.I. 2004/3380.

[^c23673601]: Section 72H was substituted by S.I. 2004/3380.

[^c23673611]: The heading to section 78 was substituted by S.I. 2008/1519, and subsection (4) was substituted by S.I. 2017/516; there are other amendments but none is relevant.

[^c23673621]: Section 81B was inserted by S.I. 2004/3380; there are other amending instruments but none is relevant.

[^c23673631]: Paragraph 31(2)(a)(i) was substituted by S.I. 1997/2840, and amended by S.I. 1999/3033 and 2004/3380.

[^c23673641]: Schedule 10B was inserted by S.I. 2004/3380; there are amending instruments but none is relevant.

[^c23673651]: 1992 c. 40.

[^c23673661]: Section 68(2)(b) was amended by S.I. 2005/2211.

[^c23673671]: Section 68(2)(c) was amended by S.I. 2005/2211.

[^c23673681]: Section 69A was substituted, together with sections 69B to 69I, by S.I. 2005/2211; there are amending instruments but none is relevant.

[^c23673691]: Section 69D was substituted by S.I. 2005/2211.

[^c23673701]: Section 69E was substituted by S.I. 2005/2211; there are amending instruments but none is relevant.

[^c23673711]: Section 69H was substituted by S.I. 2005/2211.

[^c23673721]: The section heading of section 73 was substituted by S.I. 2008/1140; subsection (5B) was substituted along with subsections (5A) to (5D) for subsection (5) as originally enacted by S.I. 2005/2211; subsection (5B) was then substituted along with subsections (5A) to (5C) by S.I. 2017/516. There are other amending instruments but none is relevant.

[^c23673731]: Section 78A was inserted by S.I. 2005/2211 and amended by S.I. 2008/1140; there are other amending instruments but none is relevant.

[^c23673741]: Schedule 13E was inserted by S.I. 2005/2211; there are amending instruments but none is relevant.

[^c23673751]: 2000 c. 20.

[^c23673761]: Section 5(4)(a) was amended by S.I. 2004/2497 and 2008/948.

[^c23673771]: Section 9(5)(a) was amended by S.I. 2004/2497 and 2008/948.

[^c23673781]: 2001 c. 6 (N.I.).

[^c23673791]: Section 9(4)(a) was amended by S.R. 2004 No. 496.

[^c23673801]: Section 14(5)(a) was amended by S.R. 2004 No. 496.

[^c23673811]: S.I. 1994/1983.

[^c23673821]: Paragraph 24A, together with paragraphs 24B to 24F, was inserted by S.I. 2005/2210. Sub-paragraph (3A) was inserted by S.I. 2008/1144. Other amendments have been made to paragraph 24A but none is relevant.

[^c23673831]: S.I. 1998/504.

[^c23673841]: Paragraph 31A, together with paragraphs 31B to 31F, was inserted by S.I. 2004/3199. Sub-paragraph (3A) was inserted by S.I. 2008/1143. Other amendments have been made to paragraph 31A but none is relevant.

[^c23673851]: S.I. 2008/373, amended by S.I. 2017/1164; there are other amending instruments but none is relevant.

[^c23673861]: S.I. 2008/409, amended by S.I. 2015/980; there are other amending instruments but none is relevant.

[^c23673871]: S.I. 2008/410, amended by S.I. 2015/980; there are other amending instruments but none is relevant.

[^c23673881]: S.I. 2008/1911.

[^c23673891]: Relevant amendments were made to regulation 5 by S.I. 2016/575.

[^c23673901]: Relevant amendments were made to regulation 9 by S.I. 2012/2301 and 2016/575.

[^c23673911]: Relevant amendments were made to regulation 10 by S.I. 2012/2301 and 2016/575.

[^c23673921]: There are amendments to regulation 26 but none is relevant.

[^c23673931]: Regulation 30 was amended by S.I. 2016/575.

[^c23673941]: Regulation 32 was amended by S.I. 2009/1342, 2009/1804, 2011/99, 2012/1439, 2013/472 and 2016/575.

[^c23673951]: Regulation 34A was inserted by S.I. 2012/2301. There are amendments but none is relevant.

[^c23673961]: S.I. 2008/1912.

[^c23673971]: Paragraph 36(4) was substituted by S.I. 2016/575.

[^c23673981]: Paragraph 64 was inserted by S.I. 2016/575.

[^c23673991]: S.I. 2008/1913.

[^c23674001]: Paragraph 36(4) was substituted by S.I. 2016/575.

[^c23674011]: S.I. 2014/3209, to which there are amendments but none is relevant.

[^c23674021]: OJ L 182, 29.6.2013, p. 19.

[^c23674031]: OJ L 340 22.12.2007, p. 66.

[^c23674041]: 2000 c. 12.

[^c23674051]: S.I. 2009/1801, to which there are amendments not relevant to these provisions.

[^c23674061]: OJ No. L 294, 10.11.2001, p. 1, last amended by OJ No. L 158, 10.6.2013, p.1.

[^c23674071]: S.I. 2009/1917, amended by S.I. 2011/2194.

[^c23674081]: S.I. 2018/1298.

[^c23674091]: 1996 c.18. Section 205A was inserted by section 31 of the Growth and Infrastructure Act 2013 c.27.

[^c23674101]: S.I. 1999/3323, substituted S.I. 2009/2401, and in respect of Northern Ireland, S.I. 2009/2402.

[^c23674111]: 2006 c.46.

[^c23674121]: S.I. 2009/214; regulation 1 was amended by S.I. 2009/2400. Regulation 9 was substituted by S.I. 2018/528. There are other amending instruments but none is relevant.

[^c23674131]: S.I. 2017/692.

[^key-27a15fa91f838e1944fc5a06f082b5a9]: Reg. 1 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-163ee22f392edbc26dfbb3f07df9abdf]: Reg. 2 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-e5c68b4bc229507c6a9ec66daf8ef413]: Reg. 3 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-33a2b3dc000c399c55972a89a8f09a4e]: Reg. 4 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-a32a738c5e9b7e17676041213b5cd75c]: Reg. 5 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-84ecab71d15b5187fdf415da3cdb39b7]: Reg. 6 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-080c984cd8003302ad96b3726a9e7c1d]: Reg. 7 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-ed199f49c1d0f8e82f083e626a944da2]: Reg. 8 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-59a04720a9ca3fa3e19ba043f97d2c4b]: Reg. 9 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-558cdc3d0f79325cdace4835b62927cd]: Reg. 10 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-e70306f0c3cdc2582112dca2a2b294b0]: Reg. 11 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-2e627e5c103c5e6b944b6f58c8c6192c]: Reg. 12 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-2df483bd94e6f42132d6b4a026c6fb24]: Reg. 13 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-020835675f6d88c2f16b80c171e88c35]: Reg. 14 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-6ec10aedd358fbc2f3b2ed3465739c31]: Reg. 15 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-01bbe96580c6025ac354444e9071a312]: Reg. 16 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-89bb0aea3c1824fb5de1be12a60f1a82]: Reg. 17 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-c0910b8f602b7053669b761d7d9a2331]: Reg. 18 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-cd1ca61c54fac961787a3fbdc51fcfe4]: Reg. 19 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-ebbef1ff04ebf6518a9acb2d84a5095b]: Reg. 20 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-cfffeda87ac2ad9e58f69a48ee08625b]: Reg. 21 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-a420d467cb1d6c7c213779204aaa68d3]: Reg. 22 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-e0be375f01b141213a5f6b0644bfb7d7]: Reg. 23 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-bde96646f2a44d64c2ed2bfcac99ca1c]: Sch. 1 para. 1 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-f5a91e617f988ebfd5ae3c92b4ce75c5]: Sch. 1 para. 2 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-3fecce7da456f9d4657e1de9ed414fa8]: Sch. 1 para. 3 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-15883d33d598bd43719b5b64bf9db0e2]: Sch. 1 para. 4 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-a259f58b3dbb8ecdbac19f4353972bff]: Sch. 1 para. 5 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-ea4b3b374d257311ea5930fe2d604c8a]: Sch. 1 para. 6 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-d1719579c38a0f5cd5ff2fb835de21be]: Sch. 1 para. 7 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-717a68c75923538bf89a22069aebeb18]: Sch. 1 para. 8 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-f7ac855e647d4e39e7f0c85db9f73aa5]: Sch. 1 para. 9 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-d8911b9a84f1ff22b5977a7ce2f93820]: Sch. 1 para. 10 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-546395cad3eb34c8e7cce75b7aa55cb2]: Sch. 1 para. 11 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-54fdf7bcc0d22f2e498250f931a48ace]: Sch. 1 para. 12 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-795fe1a1dcbac632a3f8ed4bab640001]: Sch. 1 para. 13 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)