Companies (Accounting) Act 2017

Amendment of section 377 of Principal Act

63. Section 377 of the Principal Act is amended—

(a) in subsection (1), by the deletion of “or medium”,

(b) in subsection (2)(a), by the deletion of “or (as the case may be) medium”, and

(c) in subsection (3)—

(i) in paragraph (b), by the deletion of “or 354 as appropriate”, and

(ii) by the substitution of “sections 352 and 353” for “sections 352 to 354”.