http://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/7

The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008

Parent and toddler groups

en

King's Printer of Acts of Parliament

2016-03-02

COMPANIES

2008-04-06

These Regulations implement in part Directive 2006/46 of the European Parliament and the Council of 14th June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224, 16.8.2006, pages1 to 7). The Directive is also to be implemented by the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, and by the Financial Services Authority using powers under the Financial Services and Markets Act 2000 (c.8).