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Regulation 48 Supplementary provisions as to obligation to file copies of accounting documents

(1)

The following provisions apply in relation to the obligations imposed by regulation 45 or 46.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Where the institution's parent law permits it to discharge an obligation with respect to the disclosure of accounting documents by disclosing documents in a modified form, it may discharge its obligation under regulations 45 and 46 by delivering copies of documents modified as permitted by that law.

Annotations

Textual amendments

F1

Reg. 48(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 29; 2020 c. 1, Sch. 5 para. 1(1)