The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (revoked)

• Citation: S.I. 2005/2280
• Sections: 18

Section 1 Citation, commencement and interpretation

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Section 2 Other permitted distributions by investment companies

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Section 3 Adjustment of prior year items in balance sheet and profit and loss account

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Section 4 Prior year disclosures in notes to accounts

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Section 5 Adjustment of prior year items in small company balance sheet and profit and loss account

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Section 6 Prior year disclosures in notes to small company accounts prepared for members

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Section 7 Prior year disclosures in notes to small company abbreviated accounts

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Section 8 Adjustment of prior year items in balance sheet and profit and loss account of banking companies

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Section 9 Prior year disclosures in notes to accounts of banking companies

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Section 10 Adjustment of prior year items in balance sheet and profit and loss account of insurance companies

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Section 11 Prior year disclosures in notes to accounts of insurance companies

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Section 12 Special provisions for small companies

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Section 13 Disapplication of special provisions for small and medium-sized companies

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Section 14 Application of SI 2005/1011 , regulation 6

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Section 15 Dormant companies

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Section 16 Cases where exemption from audit not available

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Section 17 Definition of “regulated activity”

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Section 18

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