# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 3


In paragraph 2(2) (composition of group accounts where financial year of subsidiary undertaking different from that of parent) for “differs from that of the parent company” substitute “does not end with that of the parent company”.

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.