# The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008, Regulation 9: Individual accounts: applicable accounting framework


In section 395(4) of the 2006 Act (circumstances in which company which has opted to prepare IAS individual accounts may prepare Companies Act individual accounts), after paragraph (a) insert—
“(aa) the company ceases to be a subsidiary undertaking,”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.