http://www.legislation.gov.uk/id/uksi/2009/1801/schedule/8

SCHEDULE 8TRANSITIONAL PROVISIONS AND SAVINGS

PART 6DELIVERY OF ACCOUNTING DOCUMENTS: CREDIT OR FINANCIAL INSTITUTIONS

Institutions not require to prepare accounts under parent law26

1

This paragraph applies to credit or financial institutions to which Chapter 3 of Part 6 of these Regulations applies (institutions not required to prepare accounts under parent law).

2

The provisions of that Chapter apply in relation to accounting documents for financial years of the institution beginning on or after 1st October 2009.

3

The provisions of Part 2 of Schedule 21C to the 1985 Act or Part 2 of Schedule 20C to the 1986 Order continue to apply in relation to accounting documents for financial years beginning before that date.