Small and medium-sized company abbreviated accounts where main accounts revised
This section has no associated Explanatory Memorandum
13.—(1) Regulation 13 of the 1990 Regulations (effect on small and medium-sized company abbreviated accounts of revision of main accounts ) is amended as follows.
(2) In paragraph (1), for “section 246” substitute “sections 246 (1) and 246A (2)”.
(3) In paragraph (2)(b), for the words from “in accordance with” to “to the Act” substitute “ or 246A (as the case may be) in accordance with the provisions of those sections and (in the case of small companies) of Schedule 8A to the Act”.