Section 399(2B)

An undertaking falls within this subsection if— it is established under the law of any part of the United Kingdom, it has to prepare accounts in accordance with the requirements of this Part of this Act, and it— is an undertaking whose transferable securities are admitted to trading on a UK regulated market, is a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, which is a CRR firm within the meaning of Article 4(1)(2A) of that Regulation, or would be an insurance undertaking within the meaning given by Article 2(1) of Council Directive 91/674/EEC of the European Parliament and of the Council on the annual accounts of insurance undertakings were the United Kingdom a member State.

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Source: legislation.gov.uk · retrieved 2026-09-04