{
  "url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-1/part-I",
  "json_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-1/part-I.json",
  "legislation": "uksi/1990/355",
  "legislation_title": "The Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990",
  "legislation_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990",
  "path": "schedule/1/part/I",
  "kind": "part",
  "number": "I",
  "heading": "OF THE COMPANIES ACT 1989 TO BE BROUGHT INTO FORCE BY THIS ORDER",
  "text": "Provision of Part I\nPurposes for which to be in force\nSection 1 (Introduction).\nFor the purposes of any section or part thereof brought into force by this Order.\nSection 2 (Accounting records).\nFor all purposes.\nSection 3 (A company’s financial year and accounting reference periods).\nFor all purposes.\nSection 4 (Individual company accounts).\nFor all purposes.\nSection 5 (Group accounts).\nFor all purposes.\nSection 6 (Additional disclosure required in notes to accounts).\nFor all purposes.\nSection 7 (Approval and signing of the accounts).\nFor all purposes except insertion of section 233(5) into Part VII of the 1985 Act.\nSection 8 (Directors' report). For all purposes.\nSection 9 (Auditors' report).\nFor all purposes.\nSection 10 (Publication of accounts and reports).\nFor all purposes.\nSection 11 (Laying and delivery the of accounts and reports).\nFor all purposes except insertion of section 242A into the 1985 Act.\nSection 13 (Small and medium-sized companies and groups).\nFor all purposes.\nSection 14 (Dormant companies).\nFor all purposes.\nSection 16 (Private companies: election to dispense with laying of accounts and reports before general meeting).\nFor all purposes.\nSection 17 (Unlimited companies: exemption from requirement to deliver accounts and reports).\nFor all purposes.\nSection 18 (Banking and insurance companies and groups: special provisions).\nFor all purposes.\nSection 19 (Accounting standards). For all purposes.\nSection 20 (Power to alter accounting requirements).\nFor all purposes.\nSection 21 (Parent and subsidiary undertakings).\nFor all purposes.\nSection 22 (Other interpretation provisions).\nFor all purposes.\nSection 23 and Schedule 10 (Consequential amendments).\nFor all purposes except in so far as paragraph 24(2) of Schedule 10 omits the entries relating to section 245(1) and (2), in so far as paragraph 24(3) inserts an entry for section 233(5) and in so far as paragraph 35(2)(b) amends section 3(3) of the Company Directors Disqualification Act 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/355/schedule/1/part/I",
    "retrieved_at": "2026-10-29T15:26:48.493330+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}