Companies Act 2014
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CHAPTER 10 Financial statements, annual return and audit | ||
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Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings | ||
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1114. Part 6 shall not apply to a PLC that is a credit institution or an insurance undertaking— | ||
(a) to the extent provided by regulations made under section 3 of the European Communities Act 1972 to give effect to Community acts on accounts of credit institutions and insurance undertakings, respectively; or | ||
(b) to the extent provided by any other enactment. |