Amendment summary
It was moved by the Lord McIntosh of Haringey, in Clause 9, page 6, line 11, at end to insert: (“( ) For the purpose of subsection (4)(a) and (b) the Treasury shall in particular— 4 (a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and 7 (b) ensure that the accounts include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.”); then it was moved by the Lord Higgins as an amendment to the above amendment, in line 4, to leave out (“have regard to”) and insert (“accept”); which being objected to, the question was put thereupon, and