Regulation 4

Amendment of regulation 10

of Variable Capital Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance Sheet) (Amendment) Regulations 2026

Subsidiary LegislationIn forceProvision 4 of 6

In the principal Regulations, in regulation 10 —

(a)

in paragraph (7), in the table, after the item relating to section 201, insert —“Section 201(15A)Section 100(10) of the VCC Act”; and

(b)

in paragraph (8)(h), replace “a related company” with “a company that is deemed to be related to the company by virtue of section 6 of the Companies Act 1967”.

Read in full context — Variable Capital Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance Sheet) (Amendment) Regulations 2026 →