# The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, Regulation 25: Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations


(1) Schedule 8 to the Small Companies Accounts Regulations is amended as follows.
(2) For paragraph 2(1), substitute—
“(1) The expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings.”.
(3) In paragraph 8(5) , omit the words “and Part 1 of Schedule 4”.
(4) In paragraph 11(3) , for the words “Formats 2 and 4” substitute “ Format 2 ”.

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Source: https://www.legislation.gov.uk/uksi/2015/980/regulation/25 (the official version)
Page: https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.