1997 No. 220
COMPANIES
The Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997
Made 29th January 1997
Laid before Parliament 5th February 1997
Coming into force 1st March 1997

The Secretary of State, in exercise of the powers conferred on him by section 257 of the Companies Act 1985 and of all other powers enabling him in that behalf, hereby makes the following Regulations:
1985 c. 6: section 257 was substituted by section 20 of the Companies Act 1989 (c. 40).