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The Partnerships and Unlimited Companies (Accounts) Regulations 1993

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2.—(1) The provisions referred to in paragraph 1(1)(b) above are—

(a)in Part I of Schedule 4 to the 1985 Act, paragraph 3(6) and, in paragraph 3(2), the words from “adopted” to the end;

(b)in Part II of that Schedule, paragraph 20;

(c)in Part III of that Schedule, paragraphs 36A(1), 41, 43, 44, 45, 50(3)(b), 51(2), 53 and 54;

(d)in Schedule 4A to that Act(2), paragraphs 13(3) to (5), 14 and 15;

(e)in Schedule 5 to that Act(3), paragraphs 4, 5, 10, 12, 18, 19 and 29;

(f)in Schedule 6 to that Act(4), paragraphs 2 to 6, 8 and 9; and

(g)Schedule 7 to that Act(5) except paragraph 6.

(2) Sub-paragraph (1) above shall not be construed as affecting the requirement to give a true and fair view under sections 226 and 227 of the 1985 Act(6) .


Paragraph 36A was inserted by section 4(2) of, and paragraph 7 of Schedule 1 to, the Companies Act 1989.


Schedule 4A was inserted into the 1985 Act by section 5 of, and Schedule 2 to, the Companies Act 1989.


Schedule 5 was substituted by section 6 of, and Schedule 3 to, the Companies Act 1989.


Schedule 6 was amended by section 6 of, and Schedule 4 to, the Companies Act 1989.


Schedule 7 was amended by section 8 of, and Schedule 5 to, the Companies Act 1989.


Sections 226 and 227 were substituted by sections 4 and 5 of the Companies Act 1989.

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