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The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991
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7. Accounts prepared under these Regulations shall comply with the provisions of Part I of Schedule 9(1) to the 1985 Act subject to the following modifications:–
(a)in Section B of Chapter I of that Part, the profitand loss account formats there prescribed shall apply as if item 15 of format 1and Charges item 9and Income item 8 of format 2 were omitted;and
(b)in Chapter III of that Part, paragraphs 49, 54, 56, 57, 66(1)(b), 68(1)(b)and (2), 73(2), 74and 75 shall not apply.
(1)
Part I of Schedule 9 was inserted into the 1985 Act by Regulation 5 of, and Schedule 1 to, the Companies Act 1985 (Bank Accounts) Regulations 1991.
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