Section 435(3)

References in this section to the publication by a company of “non-statutory accounts” are to the publication of— otherwise than as part of the company's statutory accounts. any balance sheet or profit and loss account relating to, or purporting to deal with, a financial year of the company, or an account in any form purporting to be a balance sheet or profit and loss account for a group headed by the company relating to, or purporting to deal with, a financial year of the company,

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