Version Superseded: 01/10/2005
Point in time view as at 11/01/2005. This version of this provision has been superseded.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 1.
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)
F2Sch. 4A para. 1(2) repealed (1.3.1997) by S.I. 1997/220, reg. 7(10)(a)
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