Economic Crime and Corporate Transparency Act 2023

58 Removal of option to abridge Companies Act accounts U.K.

(1) Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409) (Companies Act individual accounts) is amended as follows.

(2) In paragraph 1(3), omit “Subject to paragraph 1A”.

(3) Omit paragraph 1A (abridged accounts).

(4) In paragraph 1B(2), omit “, otherwise than pursuant to paragraph 1A(2),”.

(5) In paragraph 1C, omit—

(a) “abridgment or”;

(b) “1A or”.

Commencement Information

I1 S. 58 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)