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The Companies (Summary Financial Statement) Regulations 2008 (revoked) in Scotland

S.I. 2008/374 · Made 19 February 2008 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 October 2013.

COMPANIES

Made 19th February 2008

Laid before Parliament 20th February 2008

Coming into force 6th April 2008

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (1.10.2013 with application in accordance with reg. 1(2) of the amending S.I.) by The Companies (Receipt of Accounts and Reports) Regulations 2013 (S.I. 2013/1973), regs. 1(1), 3(1)

Contents

  1. Part 1: INTRODUCTION Repealed
  2. 1Citation, commencement and application Repealed
  3. 2Interpretation Repealed
  4. 3Persons to whom a company may send a summary financial statement Repealed
  5. Part 2: CONDITIONS FOR SENDING OUT SUMMARY FINANCIAL STATEMENT Repealed
  6. 4Cases in which sending of summary financial statement prohibited Repealed
  7. 5Ascertainment of the wishes of a person specified in regulation 3 Repealed
  8. 6Consultation by notice Repealed
  9. 7Relevant consultation Repealed
  10. 8Supplementary provisions for Part 2 Repealed
  11. Part 3: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT Repealed
  12. 9Provisions applying to all companies and groups Repealed
  13. 10Provisions applying only to certain types of company Repealed
  14. 11Contents of summary financial statements Repealed
  15. Part 4: SUPPLEMENTARY PROVISIONS Repealed
  16. 12Revocation, transitionals and saving Repealed
  17. Signature
  18. Schedule 1: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS (OTHER THAN A BANKING OR INSURANCE COMPANY) Repealed
  19. 1Summary profit and loss account Repealed
  20. 2Dividends Repealed
  21. 3Summary balance sheet Repealed
  22. 4Corresponding amounts Repealed
  23. Schedule 2: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF BANKING COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS Repealed
  24. 1Summary profit and loss account Repealed
  25. 2Dividends Repealed
  26. 3Summary balance sheet Repealed
  27. 4Corresponding amounts Repealed
  28. Schedule 3: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF INSURANCE COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS Repealed
  29. 1Summary profit and loss account Repealed
  30. 2Dividends Repealed
  31. 3Summary balance sheet Repealed
  32. 4Corresponding amounts Repealed
  33. Schedule 4: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY PREPARING COMPANIES ACT GROUP ACCOUNTS (OTHER THAN BANKING OR INSURANCE GROUP ACCOUNTS) Repealed
  34. 1Summary profit and loss account Repealed
  35. 2Summary balance sheet Repealed
  36. 3Corresponding amounts Repealed
  37. Schedule 5: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF BANKING GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS Repealed
  38. 1Summary profit and loss account Repealed
  39. 2Summary balance sheet Repealed
  40. 3Corresponding amounts Repealed
  41. Schedule 6: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF INSURANCE GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS Repealed
  42. 1Summary profit and loss account Repealed
  43. 2Summary balance sheet Repealed
  44. 3Corresponding amounts Repealed
  45. Schedule 7: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS INDIVIDUAL ACCOUNTS Repealed
  46. 1Summary profit and loss account Repealed
  47. 2Summary balance sheet Repealed
  48. 3Corresponding amounts Repealed
  49. Schedule 8: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS GROUP ACCOUNTS Repealed
  50. 1Summary profit and loss account Repealed
  51. 2Summary balance sheet Repealed
  52. 3Corresponding amounts Repealed
  53. Explanatory note

1Citation, commencement and applicationF1

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2InterpretationF1

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3Persons to whom a company may send a summary financial statementF1

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4Cases in which sending of summary financial statement prohibitedF1

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5Ascertainment of the wishes of a person specified in regulation 3F1

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6Consultation by noticeF1

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7Relevant consultationF1

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8Supplementary provisions for Part 2F1

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9Provisions applying to all companies and groupsF1

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10Provisions applying only to certain types of companyF1

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11Contents of summary financial statementsF1

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12Revocation, transitionals and savingF1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1Summary profit and loss accountF1

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2DividendsF1

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3Summary balance sheetF1

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4Corresponding amountsF1

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1Summary profit and loss accountF1

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2DividendsF1

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3Summary balance sheetF1

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4Corresponding amountsF1

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1Summary profit and loss accountF1

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2DividendsF1

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3Summary balance sheetF1

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4Corresponding amountsF1

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1Summary profit and loss accountF1

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2Summary balance sheetF1

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3Corresponding amountsF1

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1Summary profit and loss accountF1

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2Summary balance sheetF1

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3Corresponding amountsF1

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1Summary profit and loss accountF1

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2Summary balance sheetF1

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3Corresponding amountsF1

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1Summary profit and loss accountF1

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2Summary balance sheetF1

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3Corresponding amountsF1

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1Summary profit and loss accountF1

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2Summary balance sheetF1

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3Corresponding amountsF1

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Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .