Meaning of “accounts” and other expressions
This section has no associated Explanatory Memorandum
19. In section 92E(1) of the Finance Act 1993(1)—
(a)in paragraph (a) for “Part 7 of the Companies Act 1985 or Part 8 of the Companies (Northern Ireland) Order 1986” substitute “Part 15 of the Companies Act 2006”;
(b)in paragraph (c) for “Part 7 of the Companies Act 1985” substitute “Part 15 of the Companies Act 2006”.
(1)
Section 92E was inserted by paragraph 77 of Schedule 10 to the Finance Act 2004 (c. 12).