Companies (Accounting) Act 2017

Amendment of section 621 of Principal Act

92. Section 621 of the Principal Act is amended—

(a) in subsection (2)(e), by the substitution of “to the extent that the company” for “save to the extent that the company”, and

(b) in subsection (7)(b), by the substitution of “any charge created as a floating charge by the company” for “any floating charge created by the company”.