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
F2PART III EXEMPTIONS WITH RESPECT TO DELIVERY OF ACCOUNTS
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
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
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
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.
Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992