The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (revoked)

1Citation, commencement and interpretation

PART 2Distributions by investment companies

2Other permitted distributions by investment companies

PART 3Adjustment of non-comparable amounts

3Adjustment of prior year items in balance sheet and profit and loss account

4Prior year disclosures in notes to accounts

5Adjustment of prior year items in small company balance sheet and profit and loss account

6Prior year disclosures in notes to small company accounts prepared for members

7Prior year disclosures in notes to small company abbreviated accounts

8Adjustment of prior year items in balance sheet and profit and loss account of banking companies

9Prior year disclosures in notes to accounts of banking companies

10Adjustment of prior year items in balance sheet and profit and loss account of insurance companies

11Prior year disclosures in notes to accounts of insurance companies

PART 4Small and Medium-sized companies

12Special provisions for small companies

13Disapplication of special provisions for small and medium-sized companies

14Application of SI 2005/1011, regulation 6

15Dormant companies

16Cases where exemption from audit not available

17Definition of “regulated activity”

PART 5Consequential amendments

18In Schedule 1 to the Limited Liability Partnerships Regulations 2001,...

2005 No. 2280

COMPANIES

The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (revoked)F1

Made3rd August 2005

Laid before Parliament15th August 2005

Coming into force

for the purpose of regulations 13 to 17 in Part 4 and Part 55th September 2005

for the purpose of Parts 2 and 3 and regulation 12 in Part 41st October 2005

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