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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Companies (Unregistered Companies) (Amendment) Regulations 1985 applied certain provisions of the Companies Act 1985 to unregistered companies.

These Regulations amend the 1985 Regulations to reflect the amendments made by the Companies Act 1989 to those 1985 Act provisions which relate to the preparation of accounts and reports and to the appointment and removal of auditors. The amendments to these provisions were brought into force by the Companies Act 1989 (Commencement No. 4 an d Transitional and Saving Provisions) Order 1990 (S.I. 1990/355) with effect from 1st April 1990, subject to the transitional and saving provisions provided in that Order.