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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 18
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18.—(1) Section 255A (special provisions for banking and insurance groups)(1) is amended as follows.
(2) In subsection (6)(a), for “section 227(5) and (6)” substitute “section 227A(4) and (5)”.
(3) After subsection (6) insert–
“(6A) References to Companies Act group accounts include accounts prepared in accordance with subsections (1) to (3).
(6B) Subsections (1) to (3) and (6) do not apply to parent companies of banking groups or insurance groups that prepare IAS group accounts.”
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