PART IIN.I.COMPANY ACCOUNTS
IntroductionN.I.
IntroductionN.I.
3. F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Art. 3 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Provisions applying to companies generallyN.I.
Accounting recordsN.I.
4. F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2Art. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
A company's financial year and accounting reference periodsN.I.
5. F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3Art. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Individual company accountsN.I.
6. F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4Art. 6 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Group accountsN.I.
7. F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5Art. 7 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Additional disclosure required in notes to accountsN.I.
8. F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6Art. 8 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Approval and signing of accountsN.I.
9. F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7Art. 9 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Directors' reportN.I.
10. F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8Art. 10 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Auditors' reportN.I.
11. F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9Art. 11 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Publication of accounts and reportsN.I.
12. F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10Art. 12 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Laying and delivering of accounts and reportsN.I.
13. F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11Art. 13 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Remedies for failure to comply with accounting requirementsN.I.
14. F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Art. 14 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Exemptions and special provisionsN.I.
Small and medium‐sized companies and groupsN.I.
15. F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Art. 15 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Dormant companiesN.I.
16. F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Art. 16 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Public listed companies: provision of summary financial statementN.I.
17. F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Art. 17 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Private companies: election to dispense with laying of accounts and reports before general meetingN.I.
18. F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Art. 18 repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)
Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.
19. F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Art. 19 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Banking and insurance companies and groups: special provisionsN.I.
20. F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18Art. 20 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Supplementary provisionsN.I.
Accounting standardsN.I.
21. F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Art. 21 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Power to alter accounting requirementsN.I.
22. F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20Art. 22 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Parent and subsidiary undertakingsN.I.
23. F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21Art. 23 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Other interpretation provisionsN.I.
24. F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22Art. 24 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Article 25—Amendments
Article 26—Repeals