(1)The requirements of this Part as to accounts and reports apply in relation to each financial year of a company.
(2)In certain respects different provisions apply to different kinds of company.
(3)The main distinctions for this purpose are—
(a)between companies subject to the small companies regime (see section 381) and companies that are not subject to that regime; and
(b)between quoted companies (see section 385) and companies that are not quoted.
(4)In this Part, where provisions do not apply to all kinds of company—
(a)provisions applying to companies subject to the small companies regime appear before the provisions applying to other companies,
(b)provisions applying to private companies appear before the provisions applying to public companies, and
(c)provisions applying to quoted companies appear after the provisions applying to other companies.