Section 58 — Removal of option to abridge Companies Act accounts

Extent: E+W+S+N.I.

This version in force from 2023-10-26

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) 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.

(2) In paragraph 1(3), omit “Subject to paragraph 1A”.

(3) Omit paragraph 1A (abridged accounts).

(4) In paragraph 1B(2), omit “, otherwise than pursuant to paragraph 1A(2),”.

(5) In paragraph 1C, omit—

(a) “abridgment or”;

(b) “1A or”.