http://www.legislation.gov.uk/uksi/2005/3442/schedule/1/paragraph/17/made

The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005

Business and industry

King's Printer of Acts of Parliament

2016-03-11

COMPANIES

These Regulations remove the requirement in section 234AA of the Companies Act 1985 for directors of quoted companies (as defined in section 262(1) of that Act) to prepare operating and financial reviews for financial years beginning on or after 1st April 2005 (regulation 2(1)). Regulation 2(2)(a) and Schedule 1 amend the Companies Act 1985 consequentially on that repeal. Regulation 2(2)(b) and Schedule 2 make consequential amendments to the Companies (Revision of Defective Accounts and Report) Regulations 1990 (S.I. 1990/2570, as last amended by S.I. 2005/2282), the Companies (Summary Financial Statement) Regulations 1995 (S.I. 1995/2092, as last amended by S.I. 2005/2281) and the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090, as last amended by S.I. 2005/1989).