The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005
PART 1General
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

Made

Laid before Parliament

Coming into force

for the purpose of regulations 13 to 17 in Part 4 and Part 5

for the purpose of Parts 2 and 3 and regulation 12 in Part 4

The Secretary of State, being a Minister designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to measures relating to the acquisition by companies of their own shares, and to distributions to their shareholders, in exercise of the powers conferred upon him by section 2(2) of that Act and by section 257 of the Companies Act 19853, and of all other powers enabling him in that behalf, hereby makes the following Regulations: