Regulation 1 Citation and interpretation
(1)
These Regulations may be cited as the Small Companies (Micro-Entities’ Accounts) Regulations 2013.
(2)
In these Regulations—
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“the 2006 Act” means the Companies Act 2006; and
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“the 2008 Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008f1.
Annotations
Footnotes
- f1
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S.I. 2008/409, to which there are amendments not relevant to these Regulations.