The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004

Summary financial statements

11.—(1) For the heading before section 251 of the 1985 Act (provision of summary financial statement to shareholders)(1) substitute “Summary financial statement”.

(2) In subsection (1) of that section–

(a) for the words from “A public company” to “listed” substitute “A company”, and

(b) omit the definitions of “listed” and “the official list”.

(1)

Section 251 was substituted by section 15 of the Companies Act 1989, and amended by regulation 3 of S.I. 1992/3003, by article 14 of S.I. 2000/3373, by article 15 of S.I. 2001/3649 and by regulation 8 of S.I. 2002/1986.