The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Minority interestsU.K.

This section has no associated Explanatory Memorandum

36.  In paragraph 17—

(a)in sub-paragraph (1), for the reference to Schedule 1 to these Regulations, substitute a reference to Schedule 3, and

(b)for sub-paragraph (4) substitute—

(4) Paragraph 3(1) of Schedule 3 to these Regulations (power to combine items) does not apply in relation to the additional items required by the above provisions of this paragraph..