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  2. Point in time
    2018-10-03

annual report and accounts

  1. 4(a) (in relation to a company incorporated in the United Kingdom) an annual report and annual accounts as those terms are defined in54:54
    1. (i) section 262(1) of the Companies Act 1985, together with an auditor's report prepared in relation to those accounts under section 235 of the same Act where these provisions are applicable; or 54
    2. (ii) section 471 of the Companies Act 2006 together with an auditor's report prepared in relation to those accounts under sections 495 to 497 of the same Act;54
  2. (b) (in relation to any other body) any similar or analogous documents which it is required to prepare whether by its constitution or by the law under which it is established.