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Companies Act 1985
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Changes over time for: Paragraph 1
Version Superseded: 01/10/2005
Alternative versions:
- 01/02/1991- Amendment
- 02/02/1996- Amendment
- 01/03/1997- Amendment
- 11/01/2005
Point in time - 01/10/2005- Amendment
- Stop date 06/04/2008- Amendment
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Point in time view as at 11/01/2005. This version of this provision has been superseded.
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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F2Sch. 4A para. 1(2) repealed (1.3.1997) by S.I. 1997/220, reg. 7(10)(a)
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