X1Requirements in connection with publication of accountsE+W+S
Editorial Information
X1Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)
[F126](1)Where advantage is taken of the exemptions conferred by [F2Section A or Section B of this Part] of this Schedule, section 240 (requirements in connection with publication of accounts) has effect with the following adaptations.
(2)Accounts delivered in accordance with [F3this Part of this Schedule] and accounts in the form in which they would be required to be delivered apart from [F3this Part of this Schedule] are both “statutory accounts” for the purposes of that section.
(3)References in that section to the auditors’ report under section 235 shall be read, in relation to accounts delivered in accordance with [F3this Part of this Schedule], as references to the special report under paragraph 8 above.
Textual Amendments
F1Sch. 8: para. 10 renumbered as para. 26 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)
F2Words in Sch. 8 para. 26(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)
F3Words in Sch. 8 para. 26(2)(3) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(8)