(1) Subject to the provisions of this Act, there shall be annexed to the annual return -
(i) in the case of a company other than a company to which section 2(2) or (3) of this Act applies, a copy of the company's individual accounts which shall be either IFRS individual accounts or Companies Act individual accounts prepared in accordance with sections 3, 4 and 5 of, and the Schedule to, this Act
(ii) in the case of a company to which section 2(2) of this Act applies, a copy of the company's individual accounts which shall be either IFRS individual accounts or Companies Act individual accounts prepared in accordance with the Credit Institutions Regulations
(iii) in the case of an undertaking to which section 2(3) of this Act applies, a copy of the undertaking's individual accounts which shall be either IFRS individual accounts or Companies Act individual accounts prepared in accordance with the Insurance Undertakings Regulations
being, in each case, the accounts laid or to be l