
2005 No. 2280
COMPANIES
The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (revoked)
Made 3rd August 2005
Laid before Parliament 15th August 2005
Coming into force
for the purpose of regulations 13 to 17 in Part 4 and Part 5 5th September 2005
for the purpose of Parts 2 and 3 and regulation 12 in Part 4 1st October 2005
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PART 1 General
Citation, commencement and interpretation
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PART 2 Distributions by investment companies
Other permitted distributions by investment companies
2 
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PART 3 Adjustment of non-comparable amounts
Adjustment of prior year items in balance sheet and profit and loss account
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Prior year disclosures in notes to accounts
4 
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Adjustment of prior year items in small company balance sheet and profit and loss account
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Prior year disclosures in notes to small company accounts prepared for members
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Prior year disclosures in notes to small company abbreviated accounts
7 
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Adjustment of prior year items in balance sheet and profit and loss account of banking companies
8 
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Prior year disclosures in notes to accounts of banking companies
9 
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Adjustment of prior year items in balance sheet and profit and loss account of insurance companies
10 
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Prior year disclosures in notes to accounts of insurance companies
11 
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PART 4 Small and Medium-sized companies
Special provisions for small companies
12 
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Disapplication of special provisions for small and medium-sized companies
13 
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Application of SI 2005/1011, regulation 6
14 
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Dormant companies
15 
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Cases where exemption from audit not available
16 
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Definition of “regulated activity”
17 
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PART 5 Consequential amendments
18 
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