C8C3C4C5C6Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C8

Pt. 15 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C4

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C5

Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

Chapter 12Supplementary provisions

Other supplementary provisions

C1I1C2C7473Parliamentary procedure for certain regulations under this Part

1

This section applies to regulations under the following provisions of this Part—

  • section 396 (Companies Act individual accounts),

  • section 404 (Companies Act group accounts),

  • section 409 (information about related undertakings),

  • section 412 (information about directors' benefits: remuneration, pensions and compensation for loss of office),

  • section 416 (contents of directors' report: general),

  • section 421 (contents of directors' remuneration report),

  • section 444 (filing obligations of companies subject to small companies regime),

  • section 445 (filing obligations of medium-sized companies),

  • section 468 (general power to make further provision about accounts and reports).

2

Any such regulations may make consequential amendments or repeals in other provisions of this Act, or in other enactments.

3

Regulations that—

a

restrict the classes of company which have the benefit of any exemption, exception or special provision,

b

require additional matter to be included in a document of any class, or

c

otherwise render the requirements of this Part more onerous,

are subject to affirmative resolution procedure.

4

Otherwise, the regulations are subject to negative resolution procedure.