Regulation 25 Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations

Schedule 8 to the Small Companies Accounts Regulations is amended as follows.

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.”.

In paragraph 8(5)^f1, omit the words “and Part 1 of Schedule 4”.

In paragraph 11(3)^f2, for the words “Formats 2 and 4” substitute “Format 2”.