The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012

Meaning of “annual accounts”

This section has no associated Explanatory Memorandum

18.  In section 471(1) of the 2006 Act (meaning of “annual accounts” and related expressions), for paragraph (a) substitute—

(a)any individual accounts prepared by the company for that year (see section 394), and.