Section 403(5)

There is a relevant change of circumstance if, at any time during or after the first IAS year— the company becomes a subsidiary undertaking of another undertaking that does not prepare IAS group accounts, the company ceases to be a company with securities admitted to trading on a UK regulated market, or a parent undertaking of the company ceases to be an undertaking with securities admitted to trading on a UK regulated market.

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