The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005

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1. Introductory Text

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   PART 1 General

   1. 1. Citation, commencement and interpretation

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   PART 2 Distributions by investment companies

   1. 2. Other permitted distributions by investment companies

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   PART 3 Adjustment of non-comparable amounts

   1. 3. Adjustment of prior year items in balance sheet and profit and loss account

   2. 4. Prior year disclosures in notes to accounts

   3. 5. Adjustment of prior year items in small company balance sheet and profit and loss account

   4. 6. Prior year disclosures in notes to small company accounts prepared for members

   5. 7. Prior year disclosures in notes to small company abbreviated accounts

   6. 8. Adjustment of prior year items in balance sheet and profit and loss account of banking companies

   7. 9. Prior year disclosures in notes to accounts of banking companies

   8. 10. Adjustment of prior year items in balance sheet and profit and loss account of insurance companies

   9. 11. Prior year disclosures in notes to accounts of insurance companies

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   PART 4 Small and Medium-sized companies

   1. 12. Special provisions for small companies

   2. 13. Disapplication of special provisions for small and medium-sized companies

   3. 14. Application of SI 2005/1011, regulation 6

   4. 15. Dormant companies

   5. 16. Cases where exemption from audit not available

   6. 17. Definition of “regulated activity”

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   PART 5 Consequential amendments

   1. 18. In Schedule 1 to the Limited Liability Partnerships Regulations 2001,...

7. Signature

8. Explanatory Note