http://www.legislation.gov.uk/uksi/1997/220/schedule/1/part/I/chapter/2/crossheading/format-3-see-note-14-below/paragraph/9n4/made

The Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997

Banking

King's Printer of Acts of Parliament

2016-03-11

COMPANIES

These Regulations amend provisions in Part VII of the Companies Act 1985 (c. 6) (“the 1985 Act”) concerning the accounts of small and medium-sized companies (as defined in section 247 of the 1985 Act). They also make certain minor and consequential amendments to other accounting provisions of Part VII.