The Companies Act 2006 (Amendment of Section 413) Regulations 2009
These Regulations amend section 413(8) of the Companies Act 2006 (c.46) so that banking companies and the holding companies of credit institutions are only required to make aggregate disclosures of the amounts specified in section 413(5)(a) and (c) (correcting an incorrect cross-reference). This is in implementation of the Member State option in article 40(7) of Council Directive 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, page 1).