The Companies (Summary Financial Statement) Amendment Regulations 2002
These Regulations amend the Companies (Summary Financial Statement) Regulations 1995 (S.I. 1995/2092) following the Introduction by the Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986) of a requirement that certain companies should produce a directors' remuneration report. Certain of those companies which are permitted under section 251 Companies Act 1985 to produce a Summary Financial Statement will fall within the category of companies required to produce a directors' remuneration report.