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Regulation 1 Citation and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015.

(2)

In these Regulations—

  • “the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008f1; and

  • “the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008f2.

Annotations

Footnotes

f1

S.I. 2008/409, amended by S.I. 2015/980; there are other amending instruments but none is relevant.

f2

S.I. 2008/410, amended by S.I. 2015/980; there are other amending instruments but none is relevant.