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The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991
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- 1991 No. 2704
- Regulation 8
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Transitional provisions
8.—(1) The directors of a body of persons to which these Regulations apply need not prepare accounts in accordance with Regulation 4 with respect to a financial year of the body commencing on a date prior to 23rd December 1992.
(2) Where advantage is taken of paragraph (1), Regulation 5 shall not apply.
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