Regulation 19 Meaning of “annual accounts”
(1)
Regulation 29 (meaning of “annual accounts”) is amended as follows.
(2)
In section 471(1)f1 (meaning of “annual accounts” and related expressions), for “given in group accounts” substitute “given in notes to the individual balance sheet”.
Annotations
Footnotes
- f1
-
Section 471(1) as applied to LLPs was amended by S.I. 2012/2301, regulation 20(1) and (10).