SCHEDULES
F1X1SCHEDULE 8 Exemptions for Small and Medium-Sized Companies
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
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
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).
Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992