Section 10(2)

The information is— in the case of a supplier whose accounts were required to be audited for both of the supplier’s most recent two financial years in accordance with Part 16 of the CA 2006, a copy of those accounts, in the case of a supplier whose accounts were required to be audited for the supplier’s most recent financial year in accordance with Part 16 of the CA 2006, but not the financial year immediately preceding that, a copy of those accounts, in the case of a supplier whose accounts were required to be audited for both of the supplier’s most recent two financial years in accordance with an overseas equivalent to Part 16 of the CA 2006, a copy of those accounts, in the case of a supplier whose accounts were required to be audited for the supplier’s most recent financial year in accordance with an overseas equivalent to Part 16 of the CA 2006, but not the financial year immediately preceding that, a copy of those accounts, or in the case of any other supplier— which is equivalent to information contained in accounts audited in accordance with Part 16 of the CA 2006, so far as those accounts or that other information can reasonably be given. if the supplier was in business for both of the supplier’s most recent financial years, accounts or other information for both of those years, or if the supplier was in business for the supplier’s most recent financial year but not the financial year immediately preceding that, accounts or other information for the supplier’s most recent financial year,

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