The Companies (Accounts) Regulations 1982
The Secretary of State, in exercise of the powers conferred by section 454(1) and (4) of the Companies Act 1948(a), hereby makes the following Regulations:-

(a) 1948 c. 38; section 454 has been amended by section 18 of the Companies Act 1981 (c. 62). Other amendments are not material.
(b) 1967 c. 81; sections 6(6) and 8(1) were amended by S.I. 1971/2044 and 1979/1618.