1.—(1) These Regulations may be cited as the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008.
(2) In these Regulations “the 2006 Act” means the Companies Act 2006.
2.—(1) These Regulations come into force on 6th April 2008.
(2) They apply in relation to financial years beginning on or after 6th April 2008.
(3) They apply to companies which are subject to the small companies regime under Part 15 of the 2006 Act (see section 381 of that Act(1)).
Section 381 is amended by regulation 6(1) of S.I. 2008/393.