# The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, Regulation 41: Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations


In Paragraph 3(1), substitute—
“(1) Save in Schedule 2 to these Regulations, the expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (for banking companies, see the definition in paragraph 96 of Schedule 2 to these Regulations).”

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111130230/regulation/41 (the official version)
Page: https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.