Citation, commencement and interpretation
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Companies Act 1985 (Small Companies’ Accounts and Audit) Regulations 2006.
(2) These Regulations come into force on 8th November 2006 and apply to annual accounts and reports in respect of financial years ending on or after 31st December 2006.
(3) In these Regulations, the “1985 Act” means the Companies Act 1985.