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Section 58

ECCTA 2023

Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409) (Companies Act individual accounts) is amended as follows. In paragraph 1(3), omit “Subject to paragraph 1A”. Omit paragraph 1A (abridged accounts). In paragraph 1B(2), omit “, otherwise than pursuant to paragraph 1A(2),”. In paragraph 1C, omit— “abridgment or”; “1A or”.

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Source: legislation.gov.uk · retrieved 2026-09-04