SCHEDULES
C1C2F1SCHEDULE 3 Mandatory Contents of Prospectus
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 3 applied with modifications by S.I. 1985/680, regs. 4–6, Sch.
C2
Sch. 3 modified by S.I. 1991/823, reg. 2(1), Sch.1
Part II Auditors’ and accountants’ reports to be set out in prospectus
Provisions interpreting preceding paragraphs, and modifying them in certain cases
20
The expression “financial year” in this Part means the year in respect of which the accounts of the company or of the business (as the case may be) are made up; and where by reason of any alteration of the date on which the financial year of the company or business terminates the accounts have been made up for a period greater or less than one year, that greater or less period is for purposes of this Part deemed to be a financial year.
Schs. 1-15B repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal being partly in force, as to which see individual provisions