SCHEDULE 1IAS ACCOUNTS: CONSEQUENTIAL AMENDMENTS TO 1985 ACT
5
In section 222(3)(b) (accounts and returns to be sent to Great Britain)23–
a
for “the company’s balance sheet and profit and loss account” substitute “the accounts required to be prepared under this Part”; and
b
at the end insert “(and, where applicable, Article 4 of the IAS Regulation)”.