43. In the case of a company that does not fall within paragraph 45—U.K.
(a)the audited accounts of the company in respect of the last two accounting reference periods for which the laying and delivering of accounts under [F1the 2006 Act] has passed; and
(b)if accounts have been delivered to the relevant registrar of companies, in respect of a later accounting reference period, a copy of those accounts.
Textual Amendments
F1Words in Sch. 4 para. 43 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(10)(a)