# The Overseas Companies Regulations 2009, Paragraph 24: Companies not required to prepare and disclose accounts under parent law


(1) This paragraph applies to companies to which Chapter 3 of Part 5 of these Regulations applies (companies not required to prepare and disclose accounts under parent law).
(2) The provisions of that Chapter apply in relation to accounting documents for financial years of the company beginning on or after 1st October 2009.
(3) The provisions of—
(a) Part 2 of Schedule 21D to the 1985 Act or Part 2 of Schedule 20D to the 1986 Order (companies to which the 11th Company Law Directive applies), or
(b) sections 700 to 702 of that Act or Articles 649 to 652 of that Order (companies with place of business but not branch in the UK),
continue to apply in relation to accounting documents for financial years beginning before that date.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/8/paragraph/24 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-8/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.