# Companies Act 1948, Paragraph 20


Paragraph 7 of this Schedule shall not apply for the purpose of any consolidated accounts laid before a company with the first balance sheet so laid after the commencement of this Act.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/EIGHTH/paragraph/20 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-EIGHTH/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.