PART 4 U.K.Amendment of the Large and Medium-sized Companies Accounts Regulations

Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations U.K.

41.  In Paragraph 3(1), substitute—

“(1) Save in Schedule 2 to these Regulations, the expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (for banking companies, see the definition in paragraph 96 of Schedule 2 to these Regulations).”