Paragraph 1

England, Wales and Scotland

(1)

Group accounts shall comply so far as practicable with the F1provisions of F2. . . Schedule 4 (form and content of company accounts) as if the undertakings included in the consolidation (“the group”) were a single company.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.

Annotations

Textual amendments

F1: Words in Sch. 4A para. 1(1) substituted (2.2.1996) by S.I. 1996/189, reg. 14(2), Sch. 2 para. 2 (with reg. 16)
F2: Words in Sch. 4A para. 1(1) repealed (1.10.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 7, 64, 65, Sch. 8; S.I. 2004/3322, art. 2(4), Sch. 4 (subject to arts. 3-13)
F3: Sch. 4A para. 1(2) repealed (1.3.1997) by S.I. 1997/220, reg. 7(10)(a)

Notes on Schedule 4A

Textual amendments

F1: Sch. 4A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)