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Regulation 6 Accounts for delivery to registrar of companies (Companies Act individual accounts)

Original text. Later amendments are not shown.

(1)

The directors of a company for which they are preparing Companies Act individual accounts may deliver to the registrar of companies under section 444 of the 2006 Act (filing obligations of companies subject to small companies regime) a copy of a balance sheet which complies with Schedule 4 to these Regulations rather than Schedule 1.

(2)

Companies Act individual accounts delivered to the registrar need not give the information required by—

(a)

paragraph 4 of Schedule 2 to these Regulations (shares of company held by subsidiary undertakings), or

(b)

Schedule 3 to these Regulations (directors’ benefits).