| Companies Act 1985 | 1985 c. 6 | s. 251 heading | substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 11(1) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 152(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 2 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 152(2) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 2 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 154(2)(b) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 3 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 172(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 3(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 172(2) | words omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 3(c) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 172(2)(b) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 3(b)(i) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 172(2)(b) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 3(b)(ii) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 221(1)(b) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 4(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 221(1)(b) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 4(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 221(4) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 4(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 221(4) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 4(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 222(3)(b) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 5(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 222(3)(b) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 5(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 226-227C | substituted for s. 226 227 | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 2 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228(1) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 4(2) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228(2)(a) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 4(2) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228(2)(b) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 6 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228(3) | words omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 4(3) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228(3) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 4(3) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 228A | inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 4 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 7(a)(i) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(1) | words omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 7(a)(ii) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 7(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(3) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 7(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(3)(c) | words omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 5(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(4) | omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 5(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 229(5) | substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 7(c) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 230(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 8 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 231(5)(b) | words omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 5 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 231A | inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 9 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 233(5) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 10 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 235(1A)-(2A) | substituted for s. 235(2) | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 6(2) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 236(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 7 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 240(3)(c) | word omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 8(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 240(3)(d)(e) | substituted for s. 240(3)(d) | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 8(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 243 | omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 7 para. 6 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 244(3) | omitted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 9 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 10(2)(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(1) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 10(2)(b) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(1)(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 11 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(3) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 10(3) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(4)(a) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 10(4) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245(4)(b) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | reg. 10(4) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245A(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 11 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245B(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 11 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245B(4)(5) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 11 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 245C(1) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 11 | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 246(2) | words inserted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 12(2)(a) | Yes | |
| Companies Act 1985 | 1985 c. 6 | s. 246(2) | words substituted | The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 | 2004 No. 2947 | Sch. 1 para. 12(2)(b) | Yes | |