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Companies Act 1985

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Changes over time for: Paragraph 1

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Version Superseded: 01/10/2005

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Point in time view as at 11/01/2005. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Companies Act 1985, Paragraph 1. Help about Changes to Legislation

1(1)Group accounts shall comply so far as practicable with the [F1provisions of section 390A(3) (amount of auditors’ remuneration) and Schedule 4 (form and content of company accounts)] as if the undertakings included in the consolidation (“the group”) were a single company.

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.

Textual Amendments

F1Words in Sch. 4A para. 1(1) substituted (2.2.1996) by S.I. 1996/189, reg. 14(2), Sch. 2 para. 2 (with reg. 16)

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