The Companies (Summary Financial Statement) (Amendment) Regulations 2005
These Regulations, which come into force on 1st October 2005, amend the Companies (Summary Financial Statement) Regulations 1995 (S.I. 1995/2092) (“the 1995 Regulations”). The provisions in the Regulations reflect amendments made to section 251 of the Companies Act 1985 (c. 6) (provision of summary financial statements to shareholders) by regulation 11 of the Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947) and regulation 12 of the Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011).