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The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Publication of Accounts in ECUs) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 2452
- Regulation 5
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Modifications of Part VII of the 1985 Act with respect to small and medium-sized companies and groups
5.—(1) Section 247 of the 1985 Act(1) is modified as follows.
(2) In subsection (2)(a), for the words “subsection (1)” there shall be substituted the words “subsection (1) above or was treated as so qualifying under paragraph (b) below”.
(3) In subsection (3), under the heading “Small company”, for the words “Not more than £2 million” (for turnover) there shall be substituted the words “Not more than £2.8million” and for the words “Not more than £975,000” (for the balance sheet total) there shall be substituted the words “Not more than £1.4 million”.
(4) In subsection (3), under the heading “Medium-sized company”, for the words “Not more than £8 million” (for turnover) there shall be substituted the words “Not more than £11.2 million” and for the words “Not more than £3.9 million” (for the balance sheet total) there shall be substituted the words “Not more than £5.6 million”.
(1)
Section 247 was inserted into the 1985 Act by section 13(1) of the Companies Act 1989.
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