The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996

Amendment of section 248

9.  Subsections (3) and (4) of section 248 of the 1985 Act (auditors' report on entitlement to claim exemption from preparation of group accounts)(1) are hereby repealed.

(1)

Section 248 was substituted by section 13(3) of the Companies Act 1989.