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Changes over time for: Paragraph 1
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Version Superseded: 01/10/2005
Status:
Point in time view as at 11/01/2005. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 1.
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1(1)Group accounts shall comply so far as practicable with the [provisions 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.
(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.
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