Regulation 6

The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008

1. In the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 [S.I. 2008/409; there are amending instruments but none is relevant.], in paragraph 3 of Schedule 5 (matters to be dealt with in directors' report) -

(a) in sub-paragraph (1), for "non-EU" substitute "non-UK";

(b) in sub-paragraph (4) -

(i) for "non-EU" substitute "non-UK";

(ii) for "member States" substitute "United Kingdom".

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

2. The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [S.I. 2008/410; regulation 14 was inserted by S.I 2016/575. There are other amending instruments but none is relevant.] are amended in accordance with paragraphs 3 to 5.

3. Omit regulation 14(3) (review).

4. In Schedule 3 (insurance companies: Companies Act individual accounts) -

(a) in paragraph 52(3) (long-term business provision) -