Companies (Accounting) Act 2017

Amendments of Principal Act consequential to repeal of sections 350 and 351

88. The Principal Act is amended—

(a) by the substitution, of “section 275” for “section 350” in each place that it occurs in—

(i) section 225(1), and

(ii) section 900(1),

(b) by the substitution, of “section 280A or 280B” for “section 350” in each place that it occurs in—

(i) section 509(7), and

(ii) section 517(8),

(c) by the substitution, of “as a small company by virtue of section 280A or 280B or a medium company by virtue of section 280F or 280G” for “as a small or medium company by virtue of section 350” in each place that it occurs in—

(i) section 747(6)(b),

(ii) section 748(5)(b), and

(iii) section 750(4),

(d) by the substitution, in section 1378, of “Sections 352 to 356” for “Sections 350 to 356”,

(e) in section 274, in the definition of “abridged financial statements”, by the substitution of “prepared in accordance with section 353” for “prepared in accordance with section 353 or 354”, and

(f) by the deletion of “section 297” in each place that it occurs in—

(i) the Table to section 1002, and

(ii) Part 2 of the Table to section 1230.