C1C2C3C4C5C6C7C8Part VII Accounts and Audit
Part VII (ss. 221-262) continued by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 13(1)(a)
Part VII (ss. 221-262) amended by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 1(2)(5)
Part VII (ss. 221-262) extended by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 1(3)(5)
Part VII (ss. 221-262) modified by S.I. 1990/355, arts. 6, 7, Sch. 2 paras. 1(4)(5), 3(2)(3)
Part VII (ss. 221-262) excluded by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 3(1)(3)
Part VII (ss. 221-262) restricted by S.I. 1990/355, arts. 6, 7, Sch. 2 para. 13(1)(b)
Pt. VII (ss. 221-262) applied (with modifications) (21.7.1993) by S.I. 1993/1820, reg. 4, Sch. paras.1, 2 (as amended (1.10.2005) by S.I. 2005/1987, reg. 3)
Pt. VII (ss. 221-262) applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 3, Sch. 1 (as amended (4.3.2004) by S.I. 2004/355, art. 8, (1.10.2005) by S.I. 2005/1989, reg. 2, Sch. 1 and (12.1.2006) by S.I. 2005/3442, reg. 2(2)(b), Sch. 2 para. 3(1))
Pt. 7 (ss. 221-262) modified (1.8.2007) by The European Grouping of Territorial Cooperation Regulations 2007 (S.I. 2007/1949), regs. 6, 7, Sch. Pt. 1
Chapter IIExemptions, Exceptions and Special Provisions
Small and medium-sized companies and groups
246 Special provisions for small companies
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
246A Special provisions for medium-sized companies
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247 Qualification of company as small or medium-sized.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247A Cases in which special provisions do not apply
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247B Special auditors’ report
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
248 Exemption for small and medium-sized groups.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
248A Group accounts prepared by small company
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249 Qualification of group as small or medium-sized.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15 Exemptions from audit for certain categories of small company
Ss. 249A-249E and preceding cross-heading inserted (11.8.1994) by S.I. 1994/1935, reg. 2
249A Exemptions from audit
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249AA Dormant companies
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249B Cases where exemptions not available
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249C The report required for the purposes of section 249A(2).
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249D The reporting accountant
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249E Effect of exemptions
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant companies
250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Listed public companies
251F17Summary financial statement
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Private companies
252 Election to dispense with laying of accounts and reports before general meeting.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
253 Right of shareholder to require laying of accounts.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unlimited companies
254 Exemption from requirement to deliver accounts and reports.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Banking and insurance companies and groups
255 Special provisions for banking and insurance companies.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255A Special provisions for banking and insurance groups.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255B Modification of disclosure requirements in relation to banking company or group.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255D Power to apply provisions to banking partnerships.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Welsh private companies
255E Delivery of accounting documents in Welsh only.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. VII (ss. 221–262) applied with modifications by S.I. 1985/680, regs. 4–6, Sch.