OpenLegislation

The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996

S.I. 1996/189 · Made 1 February 1996

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COMPANIES

Made 1st February 1996

Coming into force

Regulations 2 and 3 1st April 1996

Remainder 2nd February 1996

The Secretary of State, in exercise of the powers conferred on him by section 257 of the Companies Act 1985f1 and of all other powers enabling him in that behalf, hereby makes the following Regulations of which a draft has been laid before Parliament in accordance with section 257(2) of that Act and approved by resolution of each House of Parliament:

Annotations to the whole text

Footnotes

f1

1985 c. 6; section 257 was substituted by section 20 of the Companies Act 1989 (c. 40).

Contents

  1. 1Citation, interpretation and commencement
  2. 2Amendment of section 224
  3. 3Amendment of section 225
  4. 4Amendment of section 228
  5. 5Amendment of section 234
  6. 6Amendment of section 237
  7. 7Amendment of section 246
  8. 8Amendment of section 247
  9. 9Amendment of section 248
  10. 10Amendment of section 249B
  11. 11Amendment of section 250
  12. 12Amendment of sections 262 and 262A
  13. 13Amendment of section 268
  14. 14Amendment of Schedules
  15. 15Minor and consequential amendments
  16. 16Application and transitional provisions
  17. Signature
  18. Schedule 1: FORM AND CONTENT OF COMPANY ACCOUNTS
  19. 1Paragraph 1
  20. 2Paragraph 2
  21. 3Paragraph 3
  22. 4Paragraph 4
  23. 5Paragraph 5
  24. 6Paragraph 6
  25. 7Paragraph 7
  26. 8Paragraph 8
  27. 9Paragraph 9
  28. 10Paragraph 10
  29. 11Paragraph 11
  30. 12Paragraph 12
  31. 13Paragraph 13
  32. 14Paragraph 14
  33. 15Paragraph 15
  34. 16Paragraph 16
  35. Schedule 2: FORM AND CONTENT OF GROUP ACCOUNTS
  36. 1Paragraph 1
  37. 2Paragraph 2
  38. 3Paragraph 3
  39. 4Paragraph 4
  40. 5Paragraph 5
  41. Schedule 3: DISCLOSURE OF INFORMATION: RELATED UNDERTAKINGS
  42. 1Paragraph 1
  43. 2Paragraph 2
  44. 3Paragraph 3
  45. 4Paragraph 4
  46. 5Paragraph 5
  47. 6Paragraph 6
  48. 7Paragraph 7
  49. 8Paragraph 8
  50. 9Paragraph 9
  51. 10Paragraph 10
  52. 11Paragraph 11
  53. 12Paragraph 12
  54. 13Paragraph 13
  55. 14Paragraph 14
  56. 15Paragraph 15
  57. 16Paragraph 16
  58. 17Paragraph 17
  59. 18Paragraph 18
  60. 19Paragraph 19
  61. 20Paragraph 20
  62. 21Paragraph 21
  63. 22Paragraph 22
  64. 23Paragraph 23
  65. 24Paragraph 24
  66. 25Paragraph 25
  67. Schedule 4: FORM AND CONTENT OF ACCOUNTS OF BANKING COMPANIES AND GROUPS
  68. 1Paragraph 1
  69. 2Paragraph 2
  70. 3Paragraph 3
  71. 4Paragraph 4
  72. 5Paragraph 5
  73. 6Paragraph 6
  74. 7Paragraph 7
  75. 8Paragraph 8
  76. 9Paragraph 9
  77. 10Paragraph 10
  78. 11Paragraph 11
  79. 12Paragraph 12
  80. 13Paragraph 13
  81. Schedule 5: FORM AND CONTENT OF ACCOUNTS OF INSURANCE COMPANIES AND GROUPS
  82. 1Paragraph 1
  83. 2Paragraph 2
  84. 3Paragraph 3
  85. 4Paragraph 4
  86. 5Paragraph 5
  87. 6Paragraph 6
  88. 7Paragraph 7
  89. 8Paragraph 8
  90. 9Paragraph 9
  91. 10Paragraph 10
  92. 11Paragraph 11
  93. 12Paragraph 12
  94. 13Paragraph 13
  95. 14Paragraph 14
  96. 15Paragraph 15
  97. 16Paragraph 16
  98. 17Paragraph 17
  99. 18Paragraph 18
  100. 19Paragraph 19
  101. Schedule 6: MODIFICATIONS OF PART VIII OF THE 1985 ACT WHERE COMPANY'S ACCOUNTS PREPARED IN ACCORDANCE WITH SPECIAL PROVISIONS FOR INSURANCE COMPANIES
  102. 1Paragraph 1
  103. 2Paragraph 2
  104. 3Paragraph 3
  105. Explanatory note