http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-auditOil and Pipelines Act 1985An Act to provide for the establishment and functions of a body corporate to be called the Oil and Pipelines Agency, for the vesting in that Agency of the property, rights and liabilities of the British National Oil Corporation and for the subsequent dissolution of that Corporation.1985-10-30texttext/xmlenStatute Law Database2016-06-14Expert Participation2015-04-30 SCHEDULESSCHEDULE 3 Financial and Other Provisions Accounts and audit91It shall be the duty of the Agency—ato keep proper accounts and proper records in relation thereto; andbto prepare in respect of each accounting year a statement of accounts giving a true and fair view of the state of affairs and, subject to sub-paragraph (2) below, the profit or loss of the Agency.2It shall be the duty of the Agency to prepare, in respect of each accounting year in which it has subsidiary undertakings, a statement of consolidated accounts dealing with, and giving a true and fair view of, the state of affairs and the profit or loss of—athe Agency and all of its subsidiary undertakings; orbthe Agency and such of its subsidiary undertakings as the Agency may determine and the Secretary of State and the Treasury may for the time being approve;and where the Agency prepares such a statement of consolidated accounts in respect of any accounting year, the Secretary of State may with the approval of the Treasury direct that the statement of accounts prepared by the Agency under sub-paragraph (1) above in respect of that year shall not be required to show the Agency’s profit or loss.In this sub-paragraph “subsidiary undertaking” has the same meaning as in the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006).3Without prejudice to the requirements of sub-paragraphs (1) and (2) above, every statement of accounts prepared by the Agency in accordance with this paragraph shall comply with any requirement which the Secretary of State has with the approval of the Treasury notified in writing to the Agency relating to—athe information to be contained in the statement;bthe manner in which that information is to be presented; andcthe methods and principles according to which the statement is to be prepared.4The accounts kept, and all statements prepared, by the Agency under this paragraph in respect of accounting years ending on or before 31st March 2002shall be audited by auditors appointed for each suchaccounting year by the Secretary of State after consultation with the Agency. 5 a person shall not be appointed under sub-paragraph (4) above unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.6As soon as the accounts kept, and the statements prepared, by the Agency under this paragraph in respect of accounting years ending on or before 31st March 2002have been audited, the Agency shall send to the Secretary of State a copy of the statements together with a copy of any report made by the auditors on the statements or on the accounts of the Agency; and the Secretary of State shall lay a copy of every statement and report of which a copy is received by him in pursuance of this sub-paragraph before each House of Parliament.7The Agency shall send the accounts kept in respect of each accounting year ending on or after 31st March 2003 and the statement of accounts prepared by it under this paragraph in respect of each such accounting year to the Comptroller and Auditor General as soon as reasonably practicable after the end of the accounting year to which the accounts relate. Words substituted by Companies Act 1989 (c. 40, SIF 27) , s. 23 , Sch. 10 para. 33 (subject to savings and transitional provisions in S.I. 1990/1392 , art. 6 ) Words added by Companies Act 1989 (c. 40, SIF 27) , s. 23 , Sch. 10 para. 33 (subject to savings and transitional provisions in S.I. 1990/1392 , art. 6 ) Sch. 3 para. 9(5) substituted (1.10.1991) by S.I. 1991/1997 , reg. 2 ,Sch. (with reg. 4) Sch. 3 para. 9(7) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 1 15(4) Words in Sch. 3 para. 9(4) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 1 15(2)(a) Word in Sch. 3 para. 9(4) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 1 15(2)(b) Words in Sch. 3 para. 9(6) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 1 15(3) Words in Sch. 3 para. 9(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2)Sch. 1 para. 96 (with arts. 61112)Words in Sch. 3 para. 9(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2)Sch. 1 para. 1(gg) (with arts. 61112)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62" NumberOfProvisions="30" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-04-30">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit</dc:identifier>
<dc:title>Oil and Pipelines Act 1985</dc:title>
<dc:description>An Act to provide for the establishment and functions of a body corporate to be called the Oil and Pipelines Agency, for the vesting in that Agency of the property, rights and liabilities of the British National Oil Corporation and for the subsequent dissolution of that Corporation.</dc:description>
<dc:date>1985-10-30</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2016-06-14</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2015-04-30</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1985/62/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1985/62" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1985/62/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1985/62/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1985/62/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1985/62/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/2003-05-23" title="2003-05-23"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/1991-10-01" title="1991-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/2003-05-23" title="2003-05-23"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit/2008-04-06" title="2008-04-06"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3" title="Schedule 3"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/annual-reports" title="Crossheading; Schedule 3 Crossheading; Annual reports"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/annual-reports" title="Crossheading; Schedule 3 Crossheading; Annual reports"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/meaning-of-accounting-year" title="Crossheading; Schedule 3 Crossheading; Meaning of “accounting year”"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/meaning-of-accounting-year" title="Crossheading; Schedule 3 Crossheading; Meaning of “accounting year”"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1985"/>
<ukm:Number Value="62"/>
<ukm:EnactmentDate Date="1985-10-30"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1985/62/pdfs/ukpga_19850062_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="30"/>
<ukm:BodyParagraphs Value="8"/>
<ukm:ScheduleParagraphs Value="22"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictStartDate="2008-04-06">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3" NumberOfProvisions="10" id="schedule-3" RestrictStartDate="2008-04-06">
<Number>SCHEDULE 3</Number>
<TitleBlock>
<Title> Financial and Other Provisions</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/crossheading/accounts-and-audit" NumberOfProvisions="1" id="schedule-3-crossheading-accounts-and-audit" RestrictStartDate="2008-04-06">
<Title> Accounts and audit</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-04-06" id="schedule-3-paragraph-9">
<Pnumber>9</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/1" id="schedule-3-paragraph-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>It shall be the duty of the Agency—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/1/a" id="schedule-3-paragraph-9-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to keep proper accounts and proper records in relation thereto; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/1/b" id="schedule-3-paragraph-9-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to prepare in respect of each accounting year a statement of accounts giving a true and fair view of the state of affairs and, subject to sub-paragraph (2) below, the profit or loss of the Agency.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/2" id="schedule-3-paragraph-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
It shall be the duty of the Agency to prepare, in respect of each accounting year in which it has
<Addition ChangeId="d30p1224" CommentaryRef="c767667">subsidiary undertakings</Addition>
, a statement of consolidated accounts dealing with, and giving a true and fair view of, the state of affairs and the profit or loss of—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/2/a" id="schedule-3-paragraph-9-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the Agency and all of its
<Addition ChangeId="d30p1234" CommentaryRef="c767667">subsidiary undertakings</Addition>
; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/2/b" id="schedule-3-paragraph-9-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the Agency and such of its
<Addition ChangeId="d30p1244" CommentaryRef="c767667">subsidiary undertakings</Addition>
as the Agency may determine and the Secretary of State and the Treasury may for the time being approve;
</Text>
</P3para>
</P3>
<Text>and where the Agency prepares such a statement of consolidated accounts in respect of any accounting year, the Secretary of State may with the approval of the Treasury direct that the statement of accounts prepared by the Agency under sub-paragraph (1) above in respect of that year shall not be required to show the Agency’s profit or loss.</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d30p1252" CommentaryRef="c767670">In this sub-paragraph “</Addition>
<Term id="term-subsidiary-undertaking">
<Addition ChangeId="d30p1252" CommentaryRef="c767670">subsidiary undertaking</Addition>
</Term>
<Addition ChangeId="d30p1252" CommentaryRef="c767670">” has the same meaning as in </Addition>
<Addition ChangeId="d30p1252" CommentaryRef="c767670">
<Substitution ChangeId="key-c87075324ac0501bb4a00781575b7a98-2" CommentaryRef="key-c87075324ac0501bb4a00781575b7a98">the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006)</Substitution>
</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/3" id="schedule-3-paragraph-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Without prejudice to the requirements of sub-paragraphs (1) and (2) above, every statement of accounts prepared by the Agency in accordance with this paragraph shall comply with any requirement which the Secretary of State has with the approval of the Treasury notified in writing to the Agency relating to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/3/a" id="schedule-3-paragraph-9-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the information to be contained in the statement;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/3/b" id="schedule-3-paragraph-9-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the manner in which that information is to be presented; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/3/c" id="schedule-3-paragraph-9-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the methods and principles according to which the statement is to be prepared.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/4" id="schedule-3-paragraph-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
The accounts kept, and all statements prepared, by the Agency under this paragraph
<Addition ChangeId="key-7e9b6d34629a95a44aec5e10bd229310-1" CommentaryRef="key-7e9b6d34629a95a44aec5e10bd229310">in respect of accounting years ending on or before 31st March 2002</Addition>
shall be audited by auditors appointed for each
<Addition ChangeId="key-aa2031de5365256e727b52596fcbfd64-1" CommentaryRef="key-aa2031de5365256e727b52596fcbfd64">such</Addition>
accounting year by the Secretary of State after consultation with the Agency.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/5" id="schedule-3-paragraph-9-5">
<Pnumber>
<CommentaryRef Ref="c767671"/>
<Addition ChangeId="d30p1289"> 5 </Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d30p1289">a person shall not be appointed under sub-paragraph (4) above unless he is eligible for appointment as a </Addition>
<Addition ChangeId="d30p1289">
<Substitution ChangeId="key-eca55d812c2e561c3697aaaf38235d88-2" CommentaryRef="key-eca55d812c2e561c3697aaaf38235d88">statutory auditor under Part 42 of the Companies Act 2006</Substitution>
</Addition>
<Addition ChangeId="d30p1289">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/6" id="schedule-3-paragraph-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
As soon as the accounts kept, and the statements prepared, by the Agency under this paragraph
<Addition ChangeId="key-ee729faf16d21d79a8a8af5f40b0aae0-1" CommentaryRef="key-ee729faf16d21d79a8a8af5f40b0aae0">in respect of accounting years ending on or before 31st March 2002</Addition>
have been audited, the Agency shall send to the Secretary of State a copy of the statements together with a copy of any report made by the auditors on the statements or on the accounts of the Agency; and the Secretary of State shall lay a copy of every statement and report of which a copy is received by him in pursuance of this sub-paragraph before each House of Parliament.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/62/schedule/3/paragraph/9/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/7" RestrictStartDate="2003-05-23" id="schedule-3-paragraph-9-7">
<Pnumber>
<Addition ChangeId="key-bb94fc18e0d323099c5f073e317006a3-2" CommentaryRef="key-bb94fc18e0d323099c5f073e317006a3">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bb94fc18e0d323099c5f073e317006a3-2" CommentaryRef="key-bb94fc18e0d323099c5f073e317006a3">The Agency shall send the accounts kept in respect of each accounting year ending on or after 31st March 2003 and the statement of accounts prepared by it under this paragraph in respect of each such accounting year to the Comptroller and Auditor General as soon as reasonably practicable after the end of the accounting year to which the accounts relate.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c767667" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/40" id="c00029" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="40" Title="Companies Act 1989">Companies Act 1989 (c. 40, SIF 27)</Citation>
,
<CitationSubRef id="c00030" CitationRef="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23" SectionRef="section-23">s. 23</CitationSubRef>
,
<CitationSubRef id="c00031" CitationRef="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/33" Operative="true" SectionRef="schedule-10-paragraph-33">Sch. 10 para. 33</CitationSubRef>
(subject to savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/1392" id="c00032" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="1392">S.I. 1990/1392</Citation>
,
<CitationSubRef id="c00033" CitationRef="c00032" URI="http://www.legislation.gov.uk/id/uksi/1990/1392/article/6" Operative="true" SectionRef="article-6">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c767670" Type="F">
<Para>
<Text>
Words added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/40" id="c00034" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="40" Title="Companies Act 1989">Companies Act 1989 (c. 40, SIF 27)</Citation>
,
<CitationSubRef id="c00035" CitationRef="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23" SectionRef="section-23">s. 23</CitationSubRef>
,
<CitationSubRef id="c00036" CitationRef="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/33" Operative="true" SectionRef="schedule-10-paragraph-33">Sch. 10 para. 33</CitationSubRef>
(subject to savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/1392" id="c00037" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="1392">S.I. 1990/1392</Citation>
,
<CitationSubRef id="c00038" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/uksi/1990/1392/article/6" Operative="true" SectionRef="article-6">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c767671" Type="F">
<Para>
<Text>
Sch. 3 para. 9(5) substituted (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/1997" id="c00040" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="1997">S.I. 1991/1997</Citation>
,
<CitationSubRef id="c00041" CitationRef="c00040" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
,Sch. (with reg. 4)
</Text>
</Para>
</Commentary>
<Commentary id="key-bb94fc18e0d323099c5f073e317006a3" Type="F">
<Para>
<Text>
Sch. 3 para. 9(7) inserted (23.5.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1326" id="c5mh4sig1-00007" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1326" Title="Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003">Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326)</Citation>
,
<CitationSubRef id="c5mh4sig1-00008" CitationRef="c5mh4sig1-00007" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/1" SectionRef="article-1">art. 1</CitationSubRef>
<CitationSubRef id="c5mh4sig1-00009" CitationRef="c5mh4sig1-00007" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/15/4" SectionRef="article-15-4" Operative="true">15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7e9b6d34629a95a44aec5e10bd229310" Type="F">
<Para>
<Text>
Words in Sch. 3 para. 9(4) inserted (23.5.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1326" id="c5mh4sig1-00016" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1326" Title="Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003">Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326)</Citation>
,
<CitationSubRef id="c5mh4sig1-00017" CitationRef="c5mh4sig1-00016" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/1" SectionRef="article-1">art. 1</CitationSubRef>
<CitationSubRef id="c5mh4sig1-00018" CitationRef="c5mh4sig1-00016" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/15/2/a" SectionRef="article-15-2-a" Operative="true">15(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-aa2031de5365256e727b52596fcbfd64" Type="F">
<Para>
<Text>
Word in Sch. 3 para. 9(4) inserted (23.5.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1326" id="c5mh4sig1-00025" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1326" Title="Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003">Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326)</Citation>
,
<CitationSubRef id="c5mh4sig1-00026" CitationRef="c5mh4sig1-00025" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/1" SectionRef="article-1">art. 1</CitationSubRef>
<CitationSubRef id="c5mh4sig1-00027" CitationRef="c5mh4sig1-00025" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/15/2/b" SectionRef="article-15-2-b" Operative="true">15(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ee729faf16d21d79a8a8af5f40b0aae0" Type="F">
<Para>
<Text>
Words in Sch. 3 para. 9(6) inserted (23.5.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1326" id="c5mh4sig1-00034" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1326" Title="Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003">Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326)</Citation>
,
<CitationSubRef id="c5mh4sig1-00035" CitationRef="c5mh4sig1-00034" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/1" SectionRef="article-1">art. 1</CitationSubRef>
<CitationSubRef id="c5mh4sig1-00036" CitationRef="c5mh4sig1-00034" URI="http://www.legislation.gov.uk/id/uksi/2003/1326/article/15/3" SectionRef="article-15-3" Operative="true">15(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c87075324ac0501bb4a00781575b7a98" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5mhjk3v1-00006" SectionRef="schedule-3-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/2">Sch. 3 para. 9(2)</CitationSubRef>
substituted (6.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/948" id="c5mhjk3v1-00007" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="948" Title="The Companies Act 2006 (Consequential Amendments etc) Order 2008">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</Citation>
,
<CitationSubRef id="c5mhjk3v1-00008" CitationRef="c5mhjk3v1-00007" SectionRef="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00009" CitationRef="c5mhjk3v1-00007" SectionRef="schedule-1-paragraph-96" URI="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/96" Operative="true">Sch. 1 para. 96</CitationSubRef>
(with
<CitationSubRef id="c5mhjk3v1-00010" CitationRef="c5mhjk3v1-00007" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00011" CitationRef="c5mhjk3v1-00007" SectionRef="article-11" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00012" CitationRef="c5mhjk3v1-00007" SectionRef="article-12" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-eca55d812c2e561c3697aaaf38235d88" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5mhjk3v1-00018" SectionRef="schedule-3-paragraph-9-5" URI="http://www.legislation.gov.uk/id/ukpga/1985/62/schedule/3/paragraph/9/5">Sch. 3 para. 9(5)</CitationSubRef>
substituted (6.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/948" id="c5mhjk3v1-00019" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="948" Title="The Companies Act 2006 (Consequential Amendments etc) Order 2008">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</Citation>
,
<CitationSubRef id="c5mhjk3v1-00020" CitationRef="c5mhjk3v1-00019" SectionRef="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00021" CitationRef="c5mhjk3v1-00019" SectionRef="schedule-1-paragraph-1-gg" URI="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/1/gg" Operative="true">Sch. 1 para. 1(gg)</CitationSubRef>
(with
<CitationSubRef id="c5mhjk3v1-00022" CitationRef="c5mhjk3v1-00019" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00023" CitationRef="c5mhjk3v1-00019" SectionRef="article-11" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</CitationSubRef>
<CitationSubRef id="c5mhjk3v1-00024" CitationRef="c5mhjk3v1-00019" SectionRef="article-12" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>