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Companies Act 1985
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Valid from 16/11/1992
[F1PART IIE+W+S EXEMPTIONS WITH RESPECT TO DIRECTORS’ REPORT]
Textual Amendments
F1Sch. 8: New Pt. II (para. 15) inserted (16.11.1992) by S.I. 1992/2452, reg. 4(3), Sch. paras. 1(4), 3. (By virtue of Sch. para. 1(1) of that amending S.I. the pre-existing Pts. I, II and III of Sch. 8 have become respectively Sections A, B and C of new Pt. III).
F215The directors’ report of a small company need not give any of the information required by or under the following provisions:—
(a)section 234(1)(a) and (b) (fair review of business, amount to be paid as dividend and amount to be carried to reserves),
(b)paragraph 1 of Schedule 7 (asset values),
(c)paragraph 5A of Schedule 7 (insurance effected for officers or auditors),
(d)paragraph 6 of Schedule 7 (miscellaneous disclosures),
(e)paragraph 10 of Schedule 7 (health, safety and welfare at work of company’s employees),
(f)paragraph 11 of Schedule 7 (employee involvement).
Textual Amendments
F2Sch. 8: New Pt. II (para. 15) inserted (16.11.1992) by S.I. 1992/2452, reg. 4(3), Sch. paras. 1(4), 3
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