Companies (Accounting) Act 2017

Amendment of section 360 of Principal Act

58. Section 360 of the Principal Act is amended, in subsection (1)—

(a) by the substitution of “a company or a group company” for “a company or a group”, and

(b) by the substitution—

(i) in paragraph (a), of “to the entity financial statements of the company or the group company or the group financial statements of the holding company” for “to the company or group”, and

(ii) in paragraph (b), of “the company or group company” for “the company or group” in each place that it occurs.