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The Oversea Companies and Credit and Financial Institutions (Branch Disclosure) Regulations 1992
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Delivery of accounts and reports: other institutions and companies
8.—(1) This paragraph applies to an institution to which Part I of Schedule 21C applies and to a company to which Part I of Schedule 21D applies, other than a company to which paragraphs 4 to 7 apply.
(2) Paragraph 1(2) of Schedule 21A and the provisions of Schedules 21C and 21D to the principal Act shall only have effect to require a company to which this paragraph applies to deliver accounting documents for registration if they have been prepared with reference to a period commencing on or after 1st January 1993.
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