The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 No. 2301

Amendments to the Unregistered Companies Regulations 2009

23.  In paragraph 19 of Schedule 1 to the Unregistered Companies Regulations 2009(1), in the text of section 1078 of the 2006 Act as it applies to unregistered companies under the heading “Accounts and returns” after paragraph 1 insert—

“1A	All documents delivered to the registrar under sections 394A(2)(e), 448A(2)(e) and 479A(2)(e) (qualifying subsidiaries: conditions for exemption from the audit, preparation and filing of individual accounts).”.

(1)

S.I. 2009/2436, to which there are amendments not relevant to these Regulations.