Explanatory note
(This note is not part of the Regulations)
These Regulations amend Part VII of the Companies Act 1985 so as to enable the directors of a Welsh private company to deliver to the registrar of companies copies of accounts, directors' reports, audit reports and certain other accounting documents in Welsh without annexing an English translation. Where such documents are delivered in Welsh only, the Regulations require the registrar of companies to obtain and register a translation of the documents into English.