http://www.legislation.gov.uk/uksi/1990/2570/contents/made
The Companies (Revision of Defective Accounts and Report) Regulations 1990
Local Government
King's Printer of Acts of Parliament
2017-03-20
COMPANIES
These Regulations set out how the provisions of the Companies Act 1985 (“the 1985 Act”) are to apply to revised annual accounts of a company or a revised directors' report which have been prepared under section 245 and (2) of the 1985 Act (as inserted by section 12 of the Companies Act 1989). They make provision either for a full revision (whereby the original, defective, annual accounts are replaced by the revised accounts) or for a partial revision (whereby the original, defective accounts are supplemented by a note setting out the corrections to be made).
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 2 defn(s)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
3(1)
(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 2 defn(s)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 23(1)(3)–(6)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 3
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 24(1)(3)–(6)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 3
4
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
4(1)
4(2)
5(1)
(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 5
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
5(1)
(3)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 5A
5B
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
6
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 6
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 27(1)7(3)7(4)(a)–(d)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 6
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
7(1)
(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 6
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
7(1)
7(4)(e)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 7
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
8(1)
(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 7
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
8(1)
8(3)
(4)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 9
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
9
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 10–13 13A 14
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 210(1)(3)–(5) 11(1) (3)–(5) 12(1) (3) (4) 13–15
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 10–12
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
10(1)
10(2)
11(1)
11(2)
12(1)
(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 15
16
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 21617(1)–(3) (4)(a)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg 16
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
regs 2
17(1)
17(4)(b)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(c)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(c)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 2
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(2)(d)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 3 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(3)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 3(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(3)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 3(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(3)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 5B
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(4)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 6 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(5)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 6(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(5)(b)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 7 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(6)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 7(1)
(2)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(6)(b)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 7(3A)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(6)(c)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 9(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(7)(a)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 9(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(7)(a)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 9(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(7)(a)(iii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 9(2)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(7)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 9(2)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(7)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(2)
(3)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(c)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(d)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(8)(d)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 11 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(9)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 11(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(9)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 11(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(9)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 10(2)
(3)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(9)(c)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 12 heading
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(10)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 12(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(10)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 12(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(10)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 12(2)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(10)(c)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 14(2)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(11)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 14(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(11)(b)(i)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 14(4)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(11)(b)(ii)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 14(5)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(11)(c)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 14(6)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(11)(d)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 16(1)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(12)(a)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg. 16(3)
The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005
Sch. 2
para. 1(12)(b)
reg. 1(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs.6(1)
7(1)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.3
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.9(1)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.4
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.10(3)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.5
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.13A
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.6
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.16(2)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.7
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs.6(1)
7(1)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.3
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.9(1)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.4
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.10(3)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.5
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.13A
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.6
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.16(2)
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.7
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.10(3)
The Companies (Summary Financial Statement) Regulations 1992
reg.10(2)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.14(1)
The Companies (Summary Financial Statement) Regulations 1992
reg.10(3)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs.14(2)
regs.14(4)
16(3)
The Companies (Summary Financial Statement) Regulations 1992
reg.10(4)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs 6A
6B
The Companies Act 1985 (Audit Exemption) Regulations 1994
reg.5
Sch.2
para 2
The Companies (Revision of Defective Accounts and Report) Regulations 1990
reg.14A
The Companies Act 1985 (Audit Exemption) Regulations 1994
reg.5
Sch.2
para 3
The Companies (Revision of Defective Accounts and Report) Regulations 1990
regs.14(2)
regs.14(4)
16(3)
The Companies (Summary Financial Statement) Regulations 1995
reg.12(2)
(3)
The Companies (Revision of Defective Accounts and Report) Regulations 1990
Regulations
Limited Liability Partnerships Regulations 2001
Sch. 6 Pt. 1
para. 1
reg. 10(2)
reg. 1
1990 No. 2570
COMPANIES
The Companies (Revision of Defective Accounts and Report) Regulations 1990
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by section 245(3) to (5) of the Companies Act 19851 and of all other powers enabling him in that behalf, hereby makes the following Regulations: