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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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4.—(1) Section 228 (exemption for parent companies included in accounts of larger group) is amended as follows.
(2) In subsections (1) and (2)(a) for “a member State of the European Economic Community” substitute “an EEA State”.
(3) In subsection (3), omit from “listed” to the end, and substitute “admitted to trading on a regulated market of any EEA State within the meaning of Council Directive 93/22/EEC on investment services in the securities field”.
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