Version Superseded: 02/12/1991
Point in time view as at 02/10/1991. This version of this provision has been superseded.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 5.
F15(1)Where a banking or insurance company is entitled to the exemptions conferred by paragraph 27 or 28 of Part I of this Schedule, a group headed by that company is similarly entitled.
(2)Paragraphs 27(4), 28(2) and 28A (accounts not to be taken to be other than true and fair; duty of auditors) apply accordingly where advantage is taken of those exemptions in relation to group accounts.
Textual Amendments
F1Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
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