Document ID: chunk:federal_register_of_legislation:C2004A03231:body:0:p55
Version: federal_register_of_legislation:C2004A03231
Segment Type: other
Provision Reference: 
Character Range: 137362–140182

group of companies of that holding company;

             (b) 2 or more sets of consolidated accounts together covering that group;
             (c) separate accounts for each corporation in that group; or
             (d) a combination of one or more sets of consolidated accounts and one or more sets of separate accounts together covering that group,
      and includes, in a case where the directors of the holding company—
             (e) are required by sub-section 269 (3a) to cause a consolidated cash statement relating to respective financial years of the holding company and its subsidiaries to be made out; or
             (f) not being required by sub-section 269 (3a) to cause a consolidated cash statement relating to respective financial years of the holding company and its subsidiaries to be made out, cause such a cash statement to be made out for the purpose of laying it before the next annual general meeting of the holding company,
        that cash statement, but does not include any other cash statement;";
     (d) by inserting after the definition of "holding company" in sub-section (1) the following definitions:
         "'prescribed company' means a company, or a company included in a class of companies, prescribed for the purposes of this definition;
         'relevant time', in relation to a financial year of a company, means—
             (a) in a case where, before the end of the period within which section 240 requires the company to hold an annual general meeting in relation to that financial year, the company so holds an annual general meeting notice of which was sent, not less than 14 days before the end of that period, to persons entitled to receive notice of general meetings of the company—
                (i) unless sub-paragraph (ii) applies—the time when notice of the last-mentioned meeting was so sent; or
                (ii) if notice of the last-mentioned meeting was so sent not less than 14 days before the meeting—the end of the fourteenth day before the meeting; or

             (b) in any other case—the end of the fourteenth day before the end of the period within which section 240 requires the company to hold an annual general meeting in relation to that financial year;"; and
     (e) by inserting after sub-section (1) the following sub-section:
    "(1a) Where, in accordance with sub-section 269 (9) or (10), the directors of a company, or of a holding company, as the case may be, cause a statement to be attached to accounts of the company, or to group accounts of the holding company, the statement shall be deemed, for the purposes of this Part (other than that sub-section and sub-section 279 (6a)), to form part of those accounts or group accounts, as the case may be.".

79. After section 266f of the Principal Act the following section