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The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024
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Part 2Information to be included in the Directors’ Report
Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008
4.—(1) The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008(1) are amended as follows.
(2) In Schedule 5 (matters to be dealt with in directors’ report), omit paragraph 5.
Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
5.—(1) The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008(2) are amended as follows.
(2) In regulation 10, paragraph (2), omit—
(a)“Part 3 relates to the employment, training and advancement of disabled persons,” and
(b)“Part 4 relates to the engagement by the company with employees, suppliers, customers and others,”.
(3) In Schedule 7 (matters to be dealt with in directors’ report)(3), omit paragraphs 6 and 7 and Parts 3 and 4.
Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
6.—(1) The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008(4) are amended as follows.
(2) In paragraph (3) of regulation 3, omit sub-paragraph (i)(5).
Amendments to the Partnerships (Accounts) Regulations 2008
7.—(1) The Partnerships (Accounts) Regulations 2008(6) are amended as follows.
(2) In paragraph 2(2)(g) of the Schedule, omit the words “except paragraph 7”.
(1)
(2)
(3)
Paragraph 6(3) was amended by S.I. 2019/145; paragraphs 10(1) and (2) were amended, Part 4 was substituted, and paragraphs 11A to 11C were inserted, by S.I. 2018/860.
(4)
(5)
Sub-paragraph (i) was amended by S.I. 2017/1164.
(6)
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