The Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997
These Regulations amend provisions in Part VII of the Companies Act 1985 (c. 6) (“the 1985 Act”) concerning the accounts of small and medium-sized companies (as defined in section 247 of the 1985 Act). They also make certain minor and consequential amendments to other accounting provisions of Part VII.