These Regulations prescribe the information which a company is required to give under section 55(2)(c) of the Finance Act 2004. They apply to accounting period beginning on or after 22nd July 2004.

Regulation 1 provides for the citation and commencement of the Regulations and defines certain expressions used in them.

Regulation 2 prescribes the information to be given under section 55(2)(c).

It is anticipated that these Regulations will have a negligible effect on business costs, and accordingly no regulatory impact assessment has been prepared.