# The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, Paragraph 38

Extent: E+W+S+N.I.

In a case in which the offeror is a body corporate which is required to deliver accounts under the 2006 Act, particulars of the assets and liabilities as shown in its audited accounts in respect of the latest accounting reference period for which the period for laying and delivering accounts under the relevant legislation has passed or, if accounts in respect of a later accounting reference period have been delivered under the relevant legislation, as shown in those accounts and not the earlier accounts.

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Source: https://www.legislation.gov.uk/uksi/2005/1529/schedule/4/paragraph/38 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-financial-promotion-order-2005/schedule-4/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.