Companies Act 2014
Financial statements, annual return and audit
Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings
1114. Part 6 shall not apply to a PLC that is a credit institution or an insurance undertaking—
(a) to the extent provided by regulations made under section 3 of the European Communities Act 1972 to give effect to Community acts on accounts of credit institutions and insurance undertakings, respectively; or
(b) to the extent provided by any other enactment.