The Companies (Summary Financial Statement) Regulations 2008
These Regulations concern the summary financial statements which companies may send out in place of their full accounts and reports under sections 426 to 428 in Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”). They replace the Companies (Summary Financial Statement) Regulations 1995 (S.I. 1995/2092) (“the 1995 Regulations”) which were made under the corresponding provisions of the Companies Act 1985 (c.6), and the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 (S.R. 1996/179) (“the 1996 Regulations”), made under provisions in the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)).