PART 1 INTRODUCTION

1 Citation and interpretation
1 These Regulations may be cited as the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.
2 In these Regulations “the 2006 Act” means the Companies Act 2006.

2 Commencement and application
1 These Regulations come into force on 6th April 2008.
2 Subject to paragraph (3), they apply in relation to financial years beginning on or after 6th April 2008.
3 The requirement for disclosure in paragraph 4 of Schedule 8 to these Regulations (directors’ remuneration report: disclosure relating to consideration of conditions in company and group) applies in relation to financial years beginning on or after 6th April 2009.
4 These Regulations apply to companies other than those which are subject to the small companies regime under Part 15 of the 2006 Act.