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Regulation 8 Companies and groups other than banking and insurance companies and groups

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The summary financial statement of a listed public company (other than a banking or insurance company) the directors of which are not required to prepare group accounts under Part VII of the 1985 Act, shall be in the form, and contain the information, required by Schedule 1 to these Regulations, so far as applicable to such a company.

(2)

The summary financial statement of a listed public company (other than the parent company of a banking or insurance group) the directors of which are required to prepare group accounts under Part VII of the 1985 Act, shall be in the form, and contain the information, required by Schedule 1 to these Regulations, so far as applicable to such a company.