SCHEDULES

F1X1SCHEDULE 8 Exemptions for Small and Medium-Sized Companies

Annotations:
Editorial Information
X1

Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992

Amendments (Textual)
F1

Sch. 8 substituted (subject to the transitional and saving provisions mentioned in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 13(2), 213(2), Sch. 6

F2SECTION A INDIVIDUAL ACCOUNTS

Annotations:
Amendments (Textual)
F2

Sch. 8: New Pt. I (paras. 1-14) inserted (16.11.1992) by S.I. 1992/2452, reg. 4(3), Sch. paras. 1(3), 2

F3The notes to the accounts

Annotations:
Amendments (Textual)
F3

Sch. 8: New Pt. I (paras. 1-14) inserted (16.11.1992) by S.I. 1992/2452, reg. 4(3), Sch. paras. 1(3), 2

F46

A small company need not set out in the notes to its accounts any information required by the following paragraphs of Schedule 4—

  • 40 (contingent right to allotment of shares),

  • 41 (debentures),

  • 44 (land and buildings),

  • 47 (provision for taxation),

  • 48(2) (particulars of debts),

  • 48(4)(b) (nature of security given for debts),

  • 51(2) (loans provided by way of financial assistance for purchase of own shares),

  • 51(3) (dividend),

  • 53 (separate statement of certain items of income and expenditure),

  • 54 (particulars of tax),

  • 56 (particulars of staff).