Commonwealth Numbered Regulations

1986 No. 247 COMPANIES REGULATIONS (AMENDMENT) - REG 3

3. Regulation 57 of the Companies Regulations is amended by omitting
sub-regulation (2) and substituting the following sub-regulation:

"(2) For the purposes of sub-section 269 (8) of the Act, the prescribed
requirements in relation to accounts, or group accounts, of a company made out
in relation to a financial year-

   (a)  that began before 1 January 1986 are those set out in Schedule 7 as in
        force immediately before 1 October 1986;

   (b)  that began during the period commencing on 1 January 1986 and ending
        immediately before 1 October 1986 are-

        (i)    those set out in Schedule 7 as in force immediately before 1
               October 1986; or

        (ii)   those set out in Schedule 7 as in force on 1 October 1986,
and the directors of the company shall state in those accounts or group
accounts that they have been made out in accordance with the prescribed
requirements referred to in sub-paragraph (i) or (ii), as the case may be.".