Document ID: chunk:federal_register_of_legislation:C2004A03231:body:0:p59
Version: federal_register_of_legislation:C2004A03231
Segment Type: other
Provision Reference: 
Character Range: 147250–149984

from sub-section (1) all the words from and including "not less than 14" (first occurring) to and including "that period" and substituting "within the period of 42 days ending at the relevant time in relation to a financial year of the company";
     (b) by omitting from sub-paragraph (1) (a) (ii) "its last" and substituting "that";
     (c) by omitting from sub-section (2) all the words from and including "The directors" to and including "that period" and substituting "Where, at the end of a financial year of a company, the company is a holding company (other than a holding company that is a wholly-owned subsidiary of a company or of a recognised company), the directors of the company shall, within the period of 42 days ending at the relevant time in relation to that financial year";
     (d) by omitting from paragraph (9) (a) "on the prescribed day" and substituting "at the relevant time in relation to that financial year";
     (e) by omitting from sub-paragraph (9) (b) (i) "on the prescribed day" and substituting "at the relevant time in relation to that financial year"; and
     (f) by omitting sub-section (10).

Relief from requirements as to accounts and reports
82. Section 273 of the Principal Act is amended—
     (a) by inserting in sub-section (1) ", relieving the company, or relieving the auditor (if any) of the company," after "them";
     (b) by inserting in sub-section (1) ", the company, or the auditor of the company, as the case may be," after "directors" (second occurring);
     (c) by inserting in sub-section (1) ", the company complies, or the auditor of the company complies, as the case may be," after "the directors comply";
     (d) by omitting from sub-section (5) "in that class" and substituting "included in that class, relieving a company included in that class, or relieving the auditor (if any) of a company included in that class,";
     (e) by inserting in sub-section (5) ", the company complies, or the auditor of the company complies, as the case may be," after "comply"; and
     (f) by omitting sub-section (7) and substituting the following sub-sections:

    "(6a) A reference in sub-section (1) or (5) to requirements of this Act relating to, or to the audit of, accounts or group accounts does not include a reference to the requirements of section 267.
    "(6b) Without limiting the generality of sub-sections (1) and (5), a reference in either of those sub-sections to requirements of this Act relating to, or to the audit of, accounts or group accounts includes—
         (a) a reference to a requirement that an annual return of a company or holding company be accompanied by a copy of accounts of the company, or a copy of group accounts of the holding company,