- Latest available (Revised)
- Original (As made)
The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Publication of Accounts in ECUs) Regulations 1992
You are here:
- 1992 No. 2452
- SCHEDULE
- The new Part II
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
The new Part II
3. The following shall be inserted in Schedule 8 as Part II immediately after the Part inserted by paragraph 2 above:—
“PART IIEXEMPTIONS WITH RESPECT TO DIRECTORS' REPORT
15. The directors' report of a small company need not give any of the information required by or under the following provisions:—
(a)section 234(1)(a) and (b) (fair review of business, amount to be paid as dividend and amount to be carried to reserves),
(b)paragraph 1 of Schedule 7 (asset values),
(c)paragraph 5A of Schedule 7 (insurance effected for officers or auditors),
(d)paragraph 6 of Schedule 7 (miscellaneous disclosures),
(e)paragraph 10 of Schedule 7 (health, safety and welfare at work of company’s employees),
(f)paragraph 11 of Schedule 7 (employee involvement).”.
Options/Help
Print Options
Print The Whole Instrument
Print The Whole Schedule
Print This Cross Heading only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once