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17.—(1) Section 838 (requirements where interim accounts used) has effect with the following adaptations.
(2) In subsection (6) after “copy of the accounts” insert “, complying with the requirements of subsection (7),”.
(3) After that subsection insert—
“(7) The requirements referred to in subsection (6) are that the balance sheet comprised in the copy of the accounts delivered to the registrar must—
(a)state the name of the person who signed it on behalf of the board, and
(b)be signed on behalf of the board by a director of the company.”.
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