The Companies and Partnerships (Accounts and Audit) Regulations 2013

Made: 2nd August 2013

Coming into force in accordance with regulation 1(1)

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Citation, commencement, application and interpretation

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Amendments to the 2006 Act

2

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Amendments to the 2008 LLP Regulations (which apply provisions of the Companies Act 2006 to LLPs, with modifications)

3

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Amendments to the Partnerships (Accounts) Regulations 2008

4

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Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008

5

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Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

6

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Revocation

7

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Signed

Jo Swinson — Parliamentary Under Secretary of State for Employment Relations and Consumer Affairs — Department for Business, Innovation and Skills — 2nd August 2013

Explanatory note

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Footnotes

[^f00001]: S.I. 2007/193 and S.I. 2007/1679.

[^f00002]: 1972 c.68. Section 2(2) was amended by section 27(1)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51) and by Part 1 of the Schedule to the European Union (Amendment) Act 2008 (c.7). The enabling powers of section 2(2) were extended by virtue of the amendment of section 1(2) by section 1 of the European Economic Area Act 1993 (c. 51).

[^f00003]: 2006 c. 46.

[^f00004]: 2000 c. 12.

[^f00005]: Paragraph 2(2) was amended by section 27(2)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51).

[^f00006]: S.I. 2008/569.

[^f00007]: S.I. 2008/409.

[^f00008]: S.I. 2008/410.

[^f00009]: S.I. 2008/1911, amended by S.I. 2011/99; there are other amending instruments but none is relevant.

[^f00010]: s.384(2) was amended by the Financial Services Act 2012 (c.51) and S.I. 2007/2932.

[^f00011]: s.448(3)(b) was substituted by regulation 13(a) of SI 2008/393.

[^f00012]: 1907 c.24.

[^f00013]: S.I. 2005/1987 which amended S.I. 1993/1820 which is now revoked.

[^f00014]: S.R. (NI) 2006 No 354 which amended S.R. (N.I.) 1994 No 133 which is now revoked.

Editorial notes