The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013
These Regulations are made under section 421 and 422A of the Companies Act 2006 (c.46) (“the Act”) and substitute Schedule 8 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) (“the 2008 Regulations”).