{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/regulation-4",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/regulation-4.json",
  "legislation": "uksi/1990/515",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Cases in which a summary financial statement may be sent",
  "text": "(1) A listed public company may send a summary financial statement to members of the company in accordance with section 251 of the 1985 Act and these Regulations, instead of copies of its full accounts and reports, in any case where it is not prohibited from doing so by any relevant provision in its memorandum or articles of association.\n(2) For the purposes of paragraph (1) above, any provision (however expressed) in a company’s memorandum or articles of association which requires copies of the full accounts and reports to be sent to members, or which forbids the sending of summary financial statements under section 251 of the 1985 Act, is a relevant provision, save that in the case of a company incorporated prior to 1st July 1985 a provision in its articles of association equivalent to Article 127 of Table A of Schedule 1 to the Companies Act 1948 (whether as originally enacted or as amended by Schedule 2 to the Companies Act 1976) is not a relevant provision in the case of a financial year of the company which commences prior to 23rd December 1989 in respect of which no accounts have been circulated to members under section 238(1) of the 1985 Act prior to 1st April 1990.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1948 c. 38. The Table A regulations contained in the First Schedule to the Companies Act 1948 were replaced by the Table A regulations in the Schedule to the Companies (Tables A to F) Regulations 1985 (S.I. 1985/805), as amended by the Companies (Tables A to F) (Amendment) Regulations 1985 (S.I. 1985/1052)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1976 c. 69."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/515/regulation/4",
    "retrieved_at": "2026-10-29T15:25:05.085117+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."
}