- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) A company to which paragraph (2) below applies may, with respect to any financial year, prepare such annual accounts as it would have been required to prepare had the modifications to the 1985 Act effected by these Regulations not been made.
(2) This paragraph applies to—
(a)any company which is excluded from the scope of Council Directive 73/239/EEC(1) by Article 3 of that Directive, and
(b)any company referred to in Article 2(2) or (3) or 3 of Council Directive 79/267/EEC(2).
(3) The modifications effected by regulations 2 to 5 above shall, where a company prepares accounts under paragraph (1) of this Regulation, be treated (as regards that company) as not having been made.
Official Journal No. L228 of 16.8.1973, page 3.
Official Journal No. L63 of 13.3.1979, page 1.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: