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The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 1011
- PART 5
- Regulation 17
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Persons authorised to apply to court in connection with defective reports and reviews
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17. In subsection (1) of section 245C of the 1985 Act (other persons authorised to apply to court)(1)—
(a)in paragraph (a), for “the accounting requirements of this Act” substitute “the requirements of this Act relating to accounts, directors' reports and operating and financial reviews”; and
(b)in paragraph (b), for “annual accounts of companies” substitute “companies' annual accounts, directors' reports and operating and financial reviews”.
(1)
Section 245C was inserted by section 12 of the Companies Act 1989, and amended by sections 10 and 64 of, and Schedule 8 to, the Companies (Audit, Investigations and Community Enterprise) Act 2004 and by regulation 3 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947.
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