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

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Introduction

PART 1
Introductory

1 Citation, commencement and application

2 Interpretation

PART 2
Adoption of international accounting standards

CHAPTER 1 Interpretation

3 Interpretation of this Part

CHAPTER 2 International accounting standards on exit day

4 International accounting standards in the UK on exit day

CHAPTER 3 The functions of the Secretary of State

5 Responsibility for adoption of international accounting standards

6 Power of the Secretary of State to adopt international accounting standards

7 Basis for adoption of international accounting standards

8 Adoption of standards: consultation

9 Consideration of standards: publication requirements

10 Certification

11 Periodic review by Secretary of State of impact of adopted standard

12 Secretary of State’s duty to report to Parliament

CHAPTER 4 Power for Secretary of State to delegate adoption function

13 Delegation of the Secretary of State’s functions

14 (1) The Secretary of State’s power to make delegation regulations…

CHAPTER 5 Supplementary provisions with respect to delegation

15 Operation of this Chapter

16 Status

17 Reporting by the body

18 Other supplementary provisions

CHAPTER 6 Consequential amendments, revocations and transitional provision relating to the adoption of international accounting standards

19 Consequential amendments and transitional provision relating to the adoption of international accounting standards

20 Revocations and transitional provision

PART 3
Transitional and consequential amendments relating to European Public Limited-Liability Companies

21 Transitional and consequential amendments relating to European Public Limited-Liability Companies

PART 4
Miscellaneous amendments

22 Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019

23 Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019

SCHEDULES

SCHEDULE 1 Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

SCHEDULE 2 Revocations

SCHEDULE 3 Amendments relating to European Public Limited-Liability Companies

Signature

Explanatory note

PART 2Adoption of international accounting standards

CHAPTER 5Supplementary provisions with respect to delegation

Operation of this Chapter15.

(1)

This Chapter has effect in relation to a body designated by delegation regulations under regulation 13.

(2)

Any power conferred by this Chapter to make provision by regulations is a power to make provision by regulations under regulation 13.

Status16.

The body is not to be regarded as acting on behalf of the Crown and its members, officers and employees are not to be regarded as Crown servants.

Reporting by the body17.

(1)

The body must, at least once in each calendar year for which the delegation regulations are in force, make a report to the Secretary of State on—

(a)

the discharge of the functions transferred to it, and

(b)

such other matters as the Secretary of State may by regulations require.

(2)

Delegation regulations may modify paragraph (1) as it has effect in relation to the calendar year in which the regulations come into force or are revoked.

(3)

The Secretary of State must lay before Parliament copies of each report received under this paragraph.

Other supplementary provisions18.

(1)

The transfer of a function to a body designated by delegation regulations does not affect anything previously done in the exercise of the function transferred; and the resumption of a function so transferred does not affect anything previously done in exercise of the function resumed.

(2)

The Secretary of State may by regulations make such transitional and other supplementary provision as the Secretary of State thinks necessary or expedient in relation to the transfer or resumption of a function.

(3)

The provision that may be made in connection with the transfer of a function includes, in particular, provision—

(a)

for applying to the body designated by the delegation regulations, in connection with the function transferred, any provision applying to the Secretary of State which is contained in or made under any other enactment;

(b)

for the transfer of any property, rights or liabilities from the Secretary of State to that body;

(c)

for the carrying on and completion by that body of anything in the process of being done by the Secretary of State when the regulations take effect;

(d)

for the substitution of that body for the Secretary of State in any instrument, contract or legal proceedings.

(4)

The provision that may be made in connection with the resumption of a function includes, in particular, provision—

(a)

for the transfer of any property, rights or liabilities from that body to the Secretary of State;

(b)

for the carrying on and completion by the Secretary of State of anything in the process of being done by that body when the regulations takes effect;

(c)

for the substitution of the Secretary of State for that body in any instrument, contract or legal proceedings.