The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013 were laid before Parliament last week and come into force on 1 October: see here or here (pdf). An explanatory memorandum is available here (pdf). The Regulations revoke and replace the Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations (S.I. 2013/1971) because this instrument contained a drafting error (it applied to financial years commencing on or after 1 October 2013, and not to financial years ending on or after 30 September 2013).
Monday, 9 September 2013
UK: The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013
The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013 were laid before Parliament last week and come into force on 1 October: see here or here (pdf). An explanatory memorandum is available here (pdf). The Regulations revoke and replace the Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations (S.I. 2013/1971) because this instrument contained a drafting error (it applied to financial years commencing on or after 1 October 2013, and not to financial years ending on or after 30 September 2013).
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