The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Publication of Accounts in ECUs) Regulations 1992 No. 2452

SCHEDULE MODIFICATIONS OF SCHEDULE 8

Reorganisation of the Schedule

1.—(1) Parts I, II and III of Schedule 8 shall become, respectively, Section A, Section B and Section C of Part III of Schedule 8.

(2) Paragraphs 1 to 10 of Schedule 8, as modified by paragraph 4 below, shall be renumbered as paragraphs 17 to 26 of Schedule 8.

(3) The provisions set out in paragraph 2 below shall be inserted in Schedule 8 as a new Part I.

(4) The provisions set out in paragraph 3 below shall be inserted in Schedule 8 as a new Part II.

(5) The following shall be inserted in Schedule 8, immediately after the new Part II—

“PART III EXEMPTIONS WITH RESPECT TO DELIVERY OF ACCOUNTS

16.   In this Part of this Schedule—

• Section A relates to small companies,

• Section B relates to medium-sized companies, and

• Section C contains supplementary provisions.”.