6.—(1) Schedule 8 (form and content of accounts prepared by small companies)(1) is amended as follows.
(2) After paragraph 51 insert—
51A. Where the directors of a company take advantage of the exemption conferred by section 249AA, and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.”
Schedule 8 was substituted by regulation 2(3) of, and Schedule 2 to, S.I. 1997/220.