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)
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(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)