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1140613

registered interest
date	19/07/2019
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Accountancy and Audit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Business, Energy and Industrial Strategy, with reference to the Guidance on how to prepare for Brexit if there's no deal, published by his Department, what parts of the plan for accounting and audit in the event that the UK leaves the EU without a deal have been implemented.
tabling member constituency	Streatham
tabling member printed	Chuka Umunna
uin	279462
answer	answer is ministerial correction date of answer 02/08/2019 answer text <p>If the UK leaves the EU without a withdrawal agreement, UK registered auditors will be treated largely as third country auditors in the EEA. Similarly, UK companies will be treated largely as third country companies for accounting and audit purposes. EEA auditors and EEA companies in the UK will also be treated as third country auditors and third country companies in the UK under changes that will be made effective in part through amendments to UK legislation. However, the UK Government has put in place a framework that will allow some continuing market access for EEA auditors to the UK for a limited period in order to provide continuity for businesses in the period following the UK’s exit.</p><p> </p><p>The Government’s technical notice on accounting and audit if there is no Brexit deal sets out the implications of No Deal for businesses operating across the EU/UK border. Almost all the legislative changes referenced in this guidance have been made via:</p><p>- the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019;</p><p>- the Accounts and Reports (Amendment) (EU Exit) Regulations 2019;</p><p>- the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019.</p><p> </p><p> </p> answering member constituency Rochester and Strood answering member printed Kelly Tolhurst question first answered 02/08/2019 12:19:21 answering member 4487 label Biography information for Kelly Tolhurst
tabling member	4128 label Biography information for Chuka Umunna

1140618

registered interest
date	19/07/2019
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Internet
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Business, Energy and Industrial Strategy, with reference to his Department's Guidance on how to prepare for Brexit if there's no deal, which parts of the Government’s plan for geo-blocking online content in the event that the UK leaves the EU without a deal have been implemented.
tabling member constituency	Streatham
tabling member printed	Chuka Umunna
uin	279467
answer	answer is ministerial correction date of answer 21/08/2019 answer text <p>The Government’s plan for geo-blocking online content in the event that the UK leaves the EU without a deal has been implemented through the Geo-Blocking Regulation (Revocation) (EU Exit) Regulations 2019, which were made on 18 April 2019. These Regulations will come into effect on Exit Day as defined in the European Union (Withdrawal) Act 2018, section 20.</p><p>Guidance for businesses has also been published, in the form of the following technical notice: ‘Geo-blocking of online content if there’s no Brexit deal’. This was published on 12 October 2018 and is available at this link:</p><p><a href="https://www.gov.uk/government/publications/geo-blocking-of-online-content-if-theres-no-brexit-deal" target="_blank">https://www.gov.uk/government/publications/geo-blocking-of-online-content-if-theres-no-brexit-deal</a>.</p> answering member constituency Orpington answering member printed Joseph Johnson question first answered 21/08/2019 14:34:41 answering member 4039 label Biography information for Lord Johnson of Marylebone
tabling member	4128 label Biography information for Chuka Umunna

1140626

registered interest
date	19/07/2019
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Nuclear Power: Research
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Business, Energy and Industrial Strategy, with reference to his Department's Guidance on how to prepare for Brexit if there's no deal, which parts of the Government’s plan for nuclear research in the event that the UK leaves the EU without a deal have been implemented.
tabling member constituency	Streatham
tabling member printed	Chuka Umunna
uin	279475
answer	answer is ministerial correction date of answer 21/08/2019 answer text <p>The Government has taken significant steps to protect UK leadership in nuclear R&amp;D in the event of a no deal.</p><p> </p><p>Key bilateral agreements have been put in place to facilitate continued research collaboration with countries including Canada and the USA, and a major funding extension (until the end of 2020) for the UK-based JET fusion research facility has been agreed with the European Commission. Similarly, the executive council of the France-based ITER fusion project agreed in November 2018 to maintain UK employment and commercial contracts until their agreed end date in a no deal.</p><p> </p><p>Successful, competitive UK funding bids submitted under the Euratom Research &amp; Training Programme before the end of 2020 have also been guaranteed by the UK Government, and close working with UK Research and Innovation (UKRI) is ongoing to ensure we are ready to deliver this funding from exit day if required.</p> answering member constituency Orpington answering member printed Joseph Johnson question first answered 21/08/2019 14:28:48 answering member 4039 label Biography information for Lord Johnson of Marylebone
tabling member	4128 label Biography information for Chuka Umunna