C1C2C3C4C5C6C7C8Part VII Accounts and Audit
Part VII (ss. 221-262) continued by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 13(1)(a)
Part VII (ss. 221-262) amended by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 1(2)(5)
Part VII (ss. 221-262) extended by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 1(3)(5)
Part VII (ss. 221-262) modified by S.I. 1990/355, arts. 6, 7, Sch. 2 paras. 1(4)(5), 3(2)(3)
Part VII (ss. 221-262) excluded by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 3(1)(3)
Part VII (ss. 221-262) restricted by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 13(1)(b)
Pt. VII (ss. 221-262) applied (with modifications) (21.7.1993) by S.I. 1993/1820, reg. 4, Sch. paras.1, 2 (as amended (1.10.2005) by S.I. 2005/1987, reg. 3)
Pt. VII (ss. 221-262) applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 3, Sch. 1 (as amended (4.3.2004) by S.I. 2004/355, art. 8, (1.10.2005) by S.I. 2005/1989, reg. 2, Sch. 1 and (12.1.2006) by S.I. 2005/3442, reg. 2(2)(b), Sch. 2 para. 3(1))
Pt. 7 (ss. 221-262) modified (1.8.2007) by The European Grouping of Territorial Cooperation Regulations 2007 (S.I. 2007/1949), regs. 6, 7, Sch. Pt. 1
Chapter I Provisions Applying to Companies Generally
Annual accounts
226 Duty to prepare individual accounts.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
226ACompanies Act individual accounts
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
226BIAS individual accounts
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
227 Duty to prepare group accounts.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
227ACompanies Act group accounts
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
227BIAS group accounts
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
227CConsistency of accounts
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
228 Exemption for parent companies included in accounts of larger group.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
228AExemption for parent companies included in non-EEA group accounts
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
229 Subsidiary undertakings included in the consolidation.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
230 Treatment of individual profit and loss account where group accounts prepared.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
231 Disclosure required in notes to accounts:related undertakings.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
231ADisclosure required in notes to annual accounts: particulars of staff
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
232 Disclosure required in notes to accounts: emoluments and other benefits of directors and others.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. VII (ss. 221–262) applied with modifications by S.I. 1985/680, regs. 4–6, Sch.