(1) These Regulations may be cited as the Small Companies (Micro-Entities' Accounts) Regulations 2013.

(2) In these Regulations -

"the 2006 Act" means the Companies Act 2006; and

"the 2008 Regulations" means the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 [S.I. 2008/409, to which there are amendments not relevant to these Regulations].