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Version status: In force | Document consolidation status: No known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 9 Individual accounts: applicable accounting framework

In section 395(4) of the 2006 Act (circumstances in which company which has opted to prepare IAS individual accounts may prepare Companies Act individual accounts), after paragraph (a) insert -

"(aa) the company ceases to be a subsidiary undertaking,".