11.—(1) Regulation 13 of the 1991 Regulations (effect on small and medium-sized company abbreviated accounts of revision of main accounts) is amended as follows.
(2) In paragraph (1), for “Article 254” substitute “Articles 254(1) and 254A(2)”.
(3) In paragraph 2(b), for the words from “in accordance with” to “to the Order” substitute “or 254A (as the case may be) in accordance with the provisions of those Articles and (in the case of small companies) of Schedule 8A to the Order”.
Article 254 was substituted by regulation 2(1) of S.R. 1997 No. 436, amended by regulation 6(1) of S.R. 1997 No. 545, regulation 8(1) of S.R. 2001 No. 153, regulations 3 and 13(2) of, and paragraph 14 of Schedule 1 to, S.R. 2004 No. 496 and regulation 4 of S.R. 2005 No. 61
Article 254A was inserted by regulation 3 of S.R. 1997 No. 436, amended by regulation 3 of, and paragraph 15 of Schedule 1 to, S.R. 2004 No. 496 and regulation 5 of S.R. 2005 No. 61