Paragraph 14 F1
In section 102 (interpretation of Part 7)—
(a)
after the definition of “equity share capital” insert—
““group accounts” means the accounts required by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 to be prepared in accordance with section 404 of the Companies Act 2006;”;
(b)
omit the definitions of—
(i)
“small society”;
(ii)
“subsidiary”.
Annotations
Textual amendments
- F1
Sch. 1 substituted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 15 (with reg. 2(6)(7))