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The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Impact Assessments
Impact Assessments
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
- Why the government is proposing to intervene;
- The main options the government is considering, and which one is preferred;
- How and to what extent new policies may impact on them; and,
- The estimated costs and benefits of proposed measures.
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Changes over time for: Section 6

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06/04/2015- Amendment

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There are currently no known outstanding effects for the The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, Section 6.

Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)U.K.

This section has no associated Explanatory Memorandum

6. In section 414B (strategic report: small companies exemption) M1, insert the word “ the ” before the words “small companies exemption”.

Marginal Citations

M1Section 414B was inserted by the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regulation 3.

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The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

Explanatory Memorandum

Impact Assessments

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Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)U.K.

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The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

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Explanatory Memorandum

Impact Assessments

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Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)U.K.

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