http://www.legislation.gov.uk/uksi/2008/393/contents/made
The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008
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King's Printer of Acts of Parliament
2016-03-02
COMPANIES
These Regulations implement in part Directive 2006/46 of the European Parliament and the Council of 14th June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224, 16.8.2006, pages1 to 7). The Directive is also to be implemented by the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, and by the Financial Services Authority using powers under the Financial Services and Markets Act 2000 (c.8).
The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008