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The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991
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1. Where a body of persons subject to these Regulations is unincorporated, the accounts shall comply with the requirements of Part VII of the 1985 Act (Accounts and Audit) subject to any necessary modifications to take account of that fact; in particular the accounts shall comply with Part VII of the 1985 Act subject to the provisions of section 259(2) and (3)(1)of that Act.
(1)
Section 259 was inserted into the 1985 Act by sections 1and 22 of the Companies Act 1989.
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