Companies Act 2014 section 1213

Modification of definition of "IAS Regulation" in the case of CLGs

Section 1213 extends the modified definition of "IAS Regulation" that applies to public limited companies (PLCs) so that it also applies to companies limited by guarantee (CLGs).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.