In the case of a parent undertaking that is a partnership to which this Part applies, the reference in Regulation 37 of the 1992 Group Accounts Regulations to the report of the directors under section 158 of the Principal Act shall be construed as a reference to the report of the partners under Regulations 14 of these Regulations.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
Regulation 19
Revoked from 1 January 2020