SCHEDULE

PART 1MODIFICATIONS AND ADAPTATIONS FOR PURPOSES OF REGULATION 4

2

1

The provisions of the Small Companies Accounts Regulations referred to in paragraph 1(1)(b) are—

a

in Part 1 of Schedule 1—

i

in paragraph 3(2), the words from “used” to the end, and

ii

paragraph 6,

b

in Part 2 of Schedule 1, paragraph 21,

F1c

in Part 3 of Schedule 1, paragraph 49,

F2d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f

Schedule 5, and

g

in Part 1 of Schedule 6, paragraphs 13(3) and (4), 14 and 15, and in Part 2 of that Schedule, paragraph 36.

2

The provisions of the Large and Medium-sized Companies Accounts Regulations referred to in paragraph 1(1)(c) are—

a

in Part 1 of Schedule 1—

i

in paragraph 3(2), the words from “used” to the end, and

ii

paragraph 6,

b

in Part 2 of Schedule 1, paragraph 21,

c

in Part 3 of Schedule 1, paragraphs 45, 50, 52, 53, 54, 64(2), 66 and 67,

d

in Part 1 of Schedule 4, paragraph 9, and in Part 2 paragraph 12,

e

in Schedule 5, paragraphs 2, 4 and 5,

f

in Part 1 of Schedule 6 to those Regulations, paragraphs 13(3) and (4), 14 and 15, and

g

Schedule 7 to those Regulations except paragraph 7.

3

Sub-paragraphs (1) and (2) are not to be construed as affecting the requirement to give a true and fair view under sections 393, 396 and 404 of the Companies Act 2006.