Section 45(3)

In this section— “accounting records”, in the case of a new Agency, includes all books, papers and other records of the new Agency relating to, or to matters dealt with in, the accounts required to be kept by virtue of this section; “accounting year”, subject to subsection (4) below, means, in relation to a new Agency, a financial year.

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-07-30