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Regulation 38 Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations

Original text. Later amendments are not shown.

(1)

Part 3 of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations is amended as follows.

(2)

For sub-paragraph (a) of paragraph 18(1), substitute—

“(a)

the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.

(3)

For paragraph (b) of paragraph 19(3), substitute—

“(b)

the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.

(4)

In paragraph 21 (group’s membership of certain undertakings), for the words “a qualifying undertaking”, substitute “an undertaking having unlimited liability”.