Companies Act 2014

CHAPTER 10

Financial statements, annual return and audit

1114.

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.