# The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005, Paragraph 2: The Companies (Summary Financial Statement) Regulations 1995


(1) The Companies (Summary Financial Statement) Regulations 1995 are amended as follows.
(2) In regulation 2 (interpretation), in the definition of “full accounts and reports”—
(a) omit “, the operating and financial review (if any)”, and
(b) for “, directors' remuneration report or operating and financial review” substitute “or directors' remuneration report”.
(3) In regulation 5(1) (consultation by notice)—
(a) in sub-paragraph (b), omit “or (in the case of a quoted company) the operating and financial review for that year”;
(b) omit sub-paragraph (bb);
(c) in sub-paragraph (e)(i), omit “or operating and financial review” and “or review”.
(4) In paragraph 1(2) of Schedule 1 (form and content of summary financial statement of non-banking or insurance companies and groups), omit “, the operating and financial review (if any)”.
(5) In paragraph 1(2) of Schedule 2 (form and content of summary financial statement of banking companies and groups), omit “, the operating and financial review (if any)”.
(6) In paragraph 2(2) of Schedule 3 (form and content of summary financial statement of insurance companies and groups), omit “, the operating and financial review (if any)”.

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Source: https://www.legislation.gov.uk/uksi/2005/3442/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-1985-operating-and-financial-review-repeal-regulations-2005/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.