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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2947
- SCHEDULE 1
- Paragraph 11
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11.—(1) In sections 245 to 245C (revision of defective accounts or reports)(1) , after “requirements of this Act”, wherever occurring, insert “(or, where applicable, of Article 4 of the IAS Regulation)”.
(2) That expression occurs in section 245(1) and (2), in section 245A(1), in section 245B(1), (4) and (5) and in section 245C(1).
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