UK Statutory Instrument 2013 United Kingdom

Small Companies (Micro-Entities' Accounts) Regulations 2013

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At a glance

Enforced by

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 13 other sections — procedural / definitional / commencement

s.001

Citation and interpretation

s.002

Commencement and application

s.003

Disapplication of these Regulations to entities to which provisions of the 2006 Act or the 2008 Regulations have been applied

s.004

Amendment of Chapter 1 of Part 15 (introduction)

s.005

Amendment of Chapter 4 of Part 15 (annual accounts)

s.006

Amendment of Chapter 10 of Part 15 (filing of accounts and reports)

s.007

Amendment of Chapter 12 of Part 15 (supplementary provisions)

s.008

Amendment of provision in relation to auditor's report

s.009

Amendment of Part 2 (form and content of individual accounts)

s.010

Amendment of Part 1 of Schedule 1 (Companies Act individual accounts: general rules and formats)

s.011

Amendment of Part 2 of Schedule 1 (accounting principles and rules)

s.012

Amendment of Schedule 6 (group accounts)

s.013

Amendment of Schedule 8 (general interpretation)

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

Companies House

Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …