Regulation 1 Citation and interpretation

These Regulations may be cited as the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015.

In these Regulations—

• “the Act” means the Companies Act 2006;

• “the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 M1; and

• “the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M2.