2.—(1) Regulation 6 of the Companies Act 1985 (Audit Exemption) Regulations 1994(1) shall be amended as follows.
(2) In paragraph (1), for the words “Subject to paragraphs (2) to (4) below,” there shall be substituted the words “Subject to paragraph (2) below,”.
(3) For paragraphs (2) to (4) there shall be substituted the following paragraph—
“(2) The provisions of these Regulations do not apply to any annual accounts the period for laying and delivering of which expired before 11th August 1994.”.
(1)
S.I. 1994/1935.