Companies (Accounting) Act 2017

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Amendment of section 364 of Principal Act

61. Section 364 of the Principal Act is amended—

(a) in subsection (2)(b), by the insertion of “to which the statutory financial statements or (as appropriate) abridged financial statements have been annexed” after “each of the relevant bodies”,

(b) in subsection (3), by the insertion of “to which the statutory financial statements or (as appropriate) abridged financial statements have been annexed” after “of any of the relevant bodies”, and

(c) by the substitution of the following subsection for subsection (4):

“(4) If the annual return referred to in paragraph (a) of subsection (2) is the first annual return of one or more, but not all, of the relevant bodies, to which the statutory financial statements or (as appropriate) abridged financial statements have been annexed, the condition referred to in paragraph (b) of that subsection is that there has been delivered to the Registrar, in compliance with section 343, the annual return of each of the relevant bodies (excluding any of them, the annual return of which is its first annual return to which the statutory financial statements or (as appropriate) abridged financial statements have been annexed) to which the particular relevant body’s statutory financial statements or (as appropriate) abridged financial statements for the preceding financial year were annexed.”.