If the composition of the undertakings dealt with in the group accounts has changed significantly in the course of a financial year, the group accounts must include information which makes the comparison of successive sets of group accounts meaningful.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards
Regulation 27 Changes in composition of group
Revoked from 1 June 2015