http://www.legislation.gov.uk/uksi/1990/2570/regulation/15/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
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. 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. 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.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.13A
The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
reg.6
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
Regulations
Limited Liability Partnerships Regulations 2001
Sch. 6 Pt. 1
para. 1
reg. 10(2)
reg. 1
Dormant companies15
Where a company has passed a resolution under section 250 of the Act exempting itself from the requirements of Part VII of the Act relating to the audit of accounts, these Regulations shall apply as if they omitted any reference to an auditors' report, or to the making of such a report.