[F426](1)Where advantage is taken of the exemptions conferred by [F5Section 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 [F6this Part of this Schedule] and accounts in the form in which they would be required to be delivered apart from [F6this 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 [F6this Part of this Schedule], as references to the special report under [F7paragraph 24] above.
Textual Amendments
F4Sch. 8: para. 10 renumbered as para. 26 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)
F5Words in Sch. 8 para. 26(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)
F6Words 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)
F7Words in Sch. 8 para. 26(3) substituted (2.2.1996) by S.I. 1996/189, reg. 15(4)(c)