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

F2PART III EXEMPTIONS WITH RESPECT TO DELIVERY OF ACCOUNTS

Annotations:
Amendments (Textual)
F2

Sch. 8: New Pt. III heading and para. 16 inserted (16.11.1992) by S.I. 1992/2452, reg. 4(3), Sch. para. 1(5). (By virtue of Sch. para. 1(1)(2) of that amending S.I. the pre-existing Pts. I, II and III (comprising paras. 1-10) of Sch. 8 have become respectively Sections A, B and C (comprising paras. 17-26) of new Pt. III below).

F3Section C Supplementary Provisions

Annotations:
Amendments (Textual)
F3

Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

X2Requirements in connection with publication of accounts

Annotations:
Editorial Information
X2

Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

F426

1

Where advantage is taken of the exemptions conferred by F5Section A or Section B of this Part of this Schedule, section 240 (requirements in connection with publication of accounts) has effect with the following adaptations.

2

Accounts delivered in accordance with F6this Part of this Schedule and accounts in the form in which they would be required to be delivered apart from F6this Part of this Schedule are both “statutory accounts” for the purposes of that section.

3

References in that section to the auditors’ report under section 235 shall be read, in relation to accounts delivered in accordance with F6this Part of this Schedule, as references to the special report under paragraph 8 above.