Paragraph 12
In section 45 (group accounts)—
(a)
subsections (1) to (5) do not apply;
(b)
in subsection (6) for “under subsection (5)” substitute “on those accounts”.
Notes on Schedule 2
Textual amendments
- F1
Words in Sch. 2 heading 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. 16(a) (with reg. 2(6)(7))