The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 No. 2947

SCHEDULE 1 IAS ACCOUNTS: CONSEQUENTIAL AMENDMENTS TO 1985 ACT

16.  In section 249C (report required for the purposes of exemption from audit under section 249A)(1), in subsection (6)(a), for “section 226(3)” substitute “section 226A(3)”.

(1)

Section 249C was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 7(3) of S.I. 1997/220 and by regulation 8(3) of S.I. 2000/1430.