# 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/ukdsi/2015/9780111130230/regulation/25 (the official version)
Page: https://openlegislation.uk/draft-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.