- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
16. (1) Regulation 26 of the Principal Regulations(1) is amended as follows.
(2) After paragraph (1)(b) insert—
“(c)the information specified in—
(i)Schedule 3 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008(2), or
(ii)Schedule 5 to the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008(3) save that the information specified in Part 2 of that Schedule shall be given only in the case of a company which is not a quoted company.”.
(3) After paragraph (2) insert—
(a)a community interest company has provided the information required by paragraph (1)(c) in its copy of the annual accounts for the year delivered to the registrar of companies under section 441 of the 2006 Act; and
(b)its community interest company report contains a statement that details of the remuneration of the directors of the company during the financial year may be found in the notes to the annual accounts of the company,
the community interest report need not contain the information required by paragraph (1)(c).
(4) Paragraphs (1)(c) and (3) have effect for financial years ending on or after 1st October 2009.”.
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.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: