14. The audited accounts of the company in respect of the latest accounting reference period for which the period for laying and delivering accounts under [F1the 2006 Act] has passed or, if accounts in respect of a later accounting reference period have been delivered under the relevant legislation, as shown in those accounts and not the earlier accounts.U.K.
Textual Amendments
F1Words in Sch. 4 para. 14 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(9)(a)