SCHEDULES

[F1 Schedule 4A E+W+S Form and Content of Group Accounts]

Textual Amendments

F1 Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2

Modifications etc. (not altering text)

C1 Sch. 4A extended (with modifications) (E.W.S.) (19.12.1993) by S.I. 1993/3245, reg. 3(3)(d) (as amended (1.10.2005) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) (Amendment) Regulations 2005 (S.I. 2005/1985), reg. 2(2)(a))

General rules E+W+S

1 (1) Group accounts shall comply so far as practicable with the [F2 provisions of F3 . . . Schedule 4 (form and content of company accounts)] as if the undertakings included in the consolidation (“the group”) were a single company.

F4 (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

F2 Words 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)

F3 Words in Sch. 4A para. 1(1) repealed (1.10.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 7, 64, 65, Sch. 8; S.I. 2004/3322, art. 2(4), Sch. 4 (subject to arts. 3-13)

F4 Sch. 4A para. 1(2) repealed (1.3.1997) by S.I. 1997/220, reg. 7(10)(a)