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You are viewing the version of the document as on 2023-04-28.

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    2023-04-28

Article -1 Definitions

In this Regulation:

"IP completion day" has the meaning given in the European Union (Withdrawal) Act 2020;

‘UK-adopted IFRS’ means UK-adopted international accounting standards; and

‘UK-adopted international accounting standards’ means (in accordance with section 474(1) of the Companies Act 2006) international accounting standards which are adopted for use within the United Kingdom by virtue of Chapter 2 or 3 of Part 2 of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019.