Paragraph 2

United Kingdom

(1)

The provisions of the Small Companies Accounts Regulations referred to in paragraph 1(1)(b) are—

(a)

in Part 1 of Schedule 1—

(i)

in paragraph 3(2), the words from “used” to the end, and

(ii)

paragraph 6,

(b)

in Part 2 of Schedule 1, paragraph 21,

F1(c)

in Part 3 of Schedule 1, paragraph 49,

F2(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)

Schedule 5, and

(g)

in Part 1 of Schedule 6, paragraphs 13(3) and (4), 14 and 15, and in Part 2 of that Schedule, paragraph 36.

(2)

The provisions of the Large and Medium-sized Companies Accounts Regulations referred to in paragraph 1(1)(c) are—

(a)

in Part 1 of Schedule 1—

(i)

in paragraph 3(2), the words from “used” to the end, and

(ii)

paragraph 6,

(b)

in Part 2 of Schedule 1, paragraph 21,

(c)

in Part 3 of Schedule 1, paragraphs 45, 50, 52, 53, 54, 64(2), 66 and 67,

(d)

in Part 1 of Schedule 4, paragraph 9, and in Part 2 paragraph 12,

(e)

in Schedule 5, paragraphs 2, 4 and 5,

(f)

in Part 1 of Schedule 6 to those Regulations, paragraphs 13(3) and (4), 14 and 15, and

(g)

Schedule 7 to those Regulations F4....

(3)

Sub-paragraphs (1) and (2) are not to be construed as affecting the requirement to give a true and fair view under sections 393, 396 and 404 of the Companies Act 2006.

Annotations

Textual amendments

F1: Sch. para. 2(1)(c) substituted (6.4.2015) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 42(5)(a)
F2: Sch. para. 2(1)(d) omitted (6.4.2015) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 42(5)(b)
F3: Sch. para. 2(1)(e) omitted (6.4.2015) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 42(5)(c)
F4: Words in Sch. para. 2(2)(g) omitted (with effect in relation to financial years beginning on or after 6.4.2025) by virtue of The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (S.I. 2024/1303), regs. 1(2), 2(2), 7(2)