Section 471(1)

In this Part a company's “annual accounts”, in relation to a financial year, means— any individual accounts prepared by the company for that year (see section 394), and any group accounts prepared by the company for that year (see section 399). This is subject to section 408 (option to omit individual profit and loss account from annual accounts where information given in notes to the individual balance sheet).

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