Related Commentary  

4  In section 479A (subsidiary companies: conditions for exemption from audit)–

(a)in subsection (1)(b), after “an EEA State” insert “or part of the United Kingdom”;

(b)in subsection (2)(c)–

(i)after “in accordance with” insert–

“(zi)if the undertaking is established in any part of the United Kingdom–

(aa)if the undertaking is a company, the requirements of Part 15 of this Act,

(bb)if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking,”;

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