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

[^key-73d02072b201e6f520c30bd6d2520921]: Sch. 1 para. 20(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(3)(b) (with reg. 3)

[^key-8bc39711075914f36a373359d1633e39]: Sch. 1 paras. 21, 22 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(3)(c) (with reg. 3)

[^key-82ff615ceb8469d05a572ce13859ba74]: Words in Sch. 1 para. 27(1) added (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(3)(d) (with reg. 3)

[^key-08c5d680d26954c4b510b37c7d0d7b32]: Words in Sch. 1 para. 28(2)(d) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(3)(e) (with reg. 3)

[^key-e482a642c3ec64c02fa215c947c56b39]: Sch. 1 para. 32(4)-(5) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(4)(a) (with reg. 3)

[^key-bbe409db6794f4411002d7a3b61ed52f]: Words in Sch. 1 para. 34(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(4)(b) (with reg. 3)

[^key-4a7641bc0e6c23f744827c181402453e]: Sch. 1 para. 34(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(4)(c) (with reg. 3)

[^key-7abfb5ff8814f33a30c96f1c7ea0c4ea]: Words in Sch. 1 para. 35(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(4)(d)(i) (with reg. 3)

[^key-8ba245008b5038645ffe13c5e0e11379]: Words in Sch. 1 para. 35(2) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(4)(d)(ii) (with reg. 3)

[^key-cbe65def42cdb10245bd29e389dc77d8]: Sch. 1 para. 36(4) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(5)(a) (with reg. 3)

[^key-08095374fa0e8f498ec107be50eee008]: Sch. 1 para. 39 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(5)(b) (with reg. 3)

[^key-ed627d6789f63a47899cb43b159c14f9]: Sch. 2 Pt. 1 para. 10A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 31(2) (with reg. 3)

[^key-e61b3942560882d3db423e57973989df]: Sch. 2 para. 19 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(2)(b)(iii) (with reg. 3)

[^key-5fa5264febe9f9c79c48fe7ffa46a36b]: Words in Sch. 2 para. 18 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(2)(a) (with reg. 3)

[^key-1c31a9bcee64e6959b0477b24e901399]: Word in Sch. 2 para. 19 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(2)(b)(i) (with reg. 3)

[^key-ba9d68c1a9ae5e3539596910ae76252e]: Word in Sch. 2 para. 19 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(2)(b)(ii) (with reg. 3)

[^key-0b83344fcc2babdd0952fda83b5d58d5]: Sch. 2 para. 25(4) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(3)(a) (with reg. 3)

[^key-52594125731c495c7156f42e8377a65c]: Sch. 2 para. 26(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(3)(b) (with reg. 3)

[^key-f35bf22971e1e0015defb7a546a7843a]: Sch. 2 paras. 27, 28 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(3)(c) (with reg. 3)

[^key-938b48f6120660e884156f80f3cbc314]: Words in Sch. 2 para. 35(1) added (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(3)(d) (with reg. 3)

[^key-69cae3e71c3c6c27cf82885599bc3d66]: Words in Sch. 2 para. 36(2)(d) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(3)(e) (with reg. 3)

[^key-0e790c557c28921c6d5868e8cfc90b39]: Sch. 2 para. 40(4) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(4)(a) (with reg. 3)

[^key-f8c3acf743241bdf139059a49e5a7b22]: Words in Sch. 2 para. 42(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(4)(b) (with reg. 3)

[^key-6966018d313a44094e701d771b5ca795]: Sch. 2 para. 42(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(4)(c) (with reg. 3)

[^key-8fe7fdf6cde598bf785510218d4e8c23]: Words in Sch. 2 para. 43(2) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(4)(d) (with reg. 3)

[^key-7e02e254b58af174b1a27fadecd524f9]: Sch. 2 para. 44(4) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(5)(a) (with reg. 3)

[^key-fe02648b13658d7c6ffae814e3348c85]: Sch. 2 para. 47 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(5)(b) (with reg. 3)

[^key-1a104ae6fd288c70822235bfb1acd78d]: Sch. 2 paras. 92A, 92B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(7) (with reg. 3)

[^key-1c8694638b8bd373990befad0309ca3f]: Words in Sch. 3 para. 17 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(2)(a) (with reg. 3)

[^key-c2f13a7298d9875565d26fd4089744bb]: Word in Sch. 3 para. 18 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(2)(b)(i) (with reg. 3)

[^key-da61990e5894b1815483042c30f105a8]: Word in Sch. 3 para. 18 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(2)(b)(ii) (with reg. 3)

[^key-ba946434834ffe7aaeb548e218075cf2]: Sch. 3 para. 30(4) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(3)(a) (with reg. 3)

[^key-8bb4cff07bdd917578212291c3d2de09]: Sch. 3 para. 33 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(3)(b) (with reg. 3)

[^key-d980ee1d015a7fe46afe930a677cac07]: Sch. 3 paras. 41, 42 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(4)(a) (with reg. 3)

[^key-a2a9e0d3a77b7a437490e78c6e202265]: Words in Sch. 3 para. 45(1) added (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(4)(b) (with reg. 3)

[^key-d63cc8c06606d34f225019842f093680]: Words in Sch. 3 para. 46(2)(d) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(4)(c) (with reg. 3)

[^key-d9c56c43094b50f2b7649a7764f84d8f]: Sch. 6 para. 16A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(5) (with reg. 3)

[^key-4b41629389e354dfc82cbb11e258e1ed]: Sch. 6 paras. 22A, 22B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(10) (with reg. 3)

[^key-47502b3dd3e91add39b16e26d691e594]: Sch. 6 para. 24A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(11) (with reg. 3)

[^key-7ffdf959a4f72e7341cc4b6d1ec760e4]: Sch. 6 para. 35A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(13) (with reg. 3)

[^key-dd8b4c280e4c38be730ebf5b934fe260]: Sch. 3 paras. 90A, 90B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(6) (with reg. 3)

[^key-12d922c3ccb2685275c0d440a959b782]: Sch. 9 paras. 2A, 2B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 40 (with reg. 3)

[^key-ed2f24b1b8e45f659ee2e53117bc5cf8]: Sch. 10 para. 3(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 41 (with reg. 3)

[^key-643aef2314e1787b600efbf3787a3867]: Sch. 6 para. 36 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(14) (with reg. 3)

[^key-0a31842678320102cf81318903ad95aa]: Sch. 6 para. 25 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(12) (with reg. 3)

[^key-61ad5c6aba982f7fa52ed5e3f59320f0]: Word in Sch. 6 para. 20(3)(a) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(9)(a) (with reg. 3)

[^key-c5e4a126e69826bda301c3445684dc0a]: Sch. 6 para. 20(3)(c)(d) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(9)(b) (with reg. 3)

[^key-a4ce97da68d9071483dd95495a669ec3]: Sch. 6 para. 18(3) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(8) (with reg. 3)

[^key-d6bcbaf6a70df4285f03f1c3b0323eec]: Words in Sch. 6 para. 18(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(7) (with reg. 3)

[^key-200244f92da55effc741c66847db60d5]: Sch. 6 para. 17 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(6) (with reg. 3)

[^key-efa8a19af25541ff373804ba32ab5ed4]: Sch. 6 para. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(4) (with reg. 3)

[^key-dd649fc616c89c24869aff0ff082deef]: Sch. 6 para. 9(6) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(3) (with reg. 3)

[^key-5e3508a770e399b0289fdac00511d4cf]: Sch. 6 para. 2(1A) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(2) (with reg. 3)

[^key-7bf0e0202ceb6662e4fb57cf36adc7a4]: Reg. 4(2A)(2B) substituted for reg. 4(2) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 26(2) (with reg. 3)

[^key-13da611df64f6aa8e3ef7b0b15be2ea0]: Reg. 4(3) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 26(3) (with reg. 3)

[^key-17abc4e4cc6652b258c57174534190a0]: Sch. 1 para. 42 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(2) (with reg. 3)

[^key-79f09d6418c1437e75351717cfba58b7]: Word in Sch. 1 para. 58(1) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(4) (with reg. 3)

[^key-b8f1d0a5ed6f271b8f00b956fb636d1f]: Words in Sch. 1 para. 59(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(5) (with reg. 3)

[^key-039c00a886521391a14a23dec4216d79]: Words in Sch. 1 para. 61(4)(b) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(6) (with reg. 3)

[^key-d1eb62129ffc38644b6bd83f6a156cf2]: Sch. 1 para. 63 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(7) (with reg. 3)

[^key-ab659aaffd53b03fc4e75627e6c99370]: Words in Sch. 1 para. 67(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(8) (with reg. 3)

[^key-8751bc02ff433e671112962ba27dbffc]: Sch. 1 para. 69(2) substituted for Sch. 1 para. 69(2)(3) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(9) (with reg. 3)

[^key-ed7b4af813fcef063ef38b603b36feac]: Words in Sch. 1 para. 72(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(10) (with reg. 3)

[^key-d7befd75fb1eb044b28771457aa28163]: Sch. 1 Pt. 4 para. 73 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 30 (with reg. 3)

[^key-53af316bdae4956e3c77843cef7aa3d5]: Sch. 2 para. 52 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(2) (with reg. 3)

[^key-4a173660a0414eada94c7ffda341f4a1]: Sch. 2 para. 66 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(3) (with reg. 3)

[^key-8cfc84fd43181f673aa27c1473541d1d]: Words in Sch. 2 para. 70(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(4) (with reg. 3)

[^key-b167da8554e72beb8c9d5430556556b4]: Sch. 2 para. 77 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(5) (with reg. 3)

[^key-bd41d4f6e73531768ee67375cc0b255e]: Sch. 2 para. 91(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(6) (with reg. 3)

[^key-3a3c0ff4cf4a2c6399ae4c8a850f1cf6]: Words in Sch. 2 Pt. 3 para. 96(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 33(8) (with reg. 3)

[^key-a32c4d23cdced176cb529598febd4bf4]: Sch. 3 para. 60 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(2) (with reg. 3)

[^key-b7ce8ff3c0d68f2f46cf0d44abe113a3]: Sch. 3 para. 73 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(3) (with reg. 3)

[^key-ed1aedca5f42ab1ae62eb64a60bb563a]: Sch. 3 para. 81 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(4) (with reg. 3)

[^key-7ae9bfa8b1bbdeceabad276b1dd44e74]: Sch. 3 para. 89(2) substituted for Sch. 3 para. 89(2)(3) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(5) (with reg. 3)

[^key-bad7b075cd03c3d8762ced84679a40a7]: Sch. 4 para. 1(3)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(2) (with reg. 3)

[^key-1c4684296a528041b1140490bafb060b]: Sch. 4 para. 5(2)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(3) (with reg. 3)

[^key-2f2cf05b02e04bf002b521fab80d4928]: Sch. 4 para. 7(6) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(b) (with reg. 3)

[^key-d96b7bf478326472a898056a8b051ebe]: Words in Sch. 4 para. 7(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(a) (with reg. 3)

[^key-4103f1fa515d8da226d61a3456e3e403]: Words in Sch. 4 para. 7(7) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(c) (with reg. 3)

[^key-5c6d8dfcd156cb19024ed85b6ed69315]: Sch. 4 para. 7(8) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(d) (with reg. 3)

[^key-b5af94918882ef19b40aeb0a22cb9612]: Sch. 4 para. 7(9) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(e) (with reg. 3)

[^key-588c688537293fa8e57bb1729ea57e59]: Sch. 4 para. 7(10) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(f) (with reg. 3)

[^key-c538bbee47786f813d1731e3b1927483]: Sch. 4 para. 8(3)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(5) (with reg. 3)

[^key-9f9acab01caf21e23d7ffccff74d7773]: Sch. 4 para. 19(3)(b) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 38(3) (with reg. 3)

[^key-d8e4c339b493e48876f2938617fc07b3]: Words in Sch. 4 para. 21 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 38(4) (with reg. 3)

[^M_F_063bcb38-75f4-43ac-cb92-abd8701e0fe9]: Words in Sch. 1 para. 55 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(3) (with reg. 3)

[^key-3eaa670164b4286f4fb23260b451d493]: Sch. 1 para. 20(1A) inserted (with effect in accordance with reg. 2(2)(3) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015 (S.I. 2015/1672), regs. 2(1), 4(2)

[^key-c22bfb2c2c3de458310645744793785d]: Sch. 2 para. 26(1A) inserted (with effect in accordance with reg. 2(2)(3) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015 (S.I. 2015/1672), regs. 2(1), 4(4)

[^key-744bb3441af133814c561fefc6a8e69e]: Sch. 3 para. 39(1A) inserted (with effect in accordance with reg. 2(2)(3) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015 (S.I. 2015/1672), regs. 2(1), 4(6)

[^key-7a6a4b0c4b209475d3aca30d52ffb75f]: Sch. 4 para. 18(1)(a)(b) substituted (with effect in accordance with reg. 2(7) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 66

[^key-a5e40af26d912190983d2eeba08cbfe1]: Pt. 6 inserted (17.5.2016) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 67

[^M_C_6970c502-583b-4675-bbbf-a831de450376]: Regulations applied in part (with modifications) (1.10.2008 with application in accordance with reg. 2(2)-(4) of the modifying S.I.) by The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913), regs. 2-7, Schs. 1-4 (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by S.I. 2016/575, regs. 2(1), 49-61)

[^key-dcfc3a7311f79ad129d85c98fc714c15]: Sch. 5 para. 13(1) substituted (7.8.2018) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(2), 10(2)

[^key-be7d00b069223a4f4a5c2b59bfddd5fd]: Word in reg. 10(2) omitted (with application in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(b)

[^key-89e110feecf2b236e7f57521eaa54690]: Words in reg. 10(2) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(c)

[^key-cf9b61731821f8b1eb864a2cb9ad6ac4]: Reg. 14(1)(a) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(2)

[^key-7d255eb6588da8b6d62cbaae3c09fe59]: Words in reg. 14(1)(b) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(3)(a)

[^key-8ab0d92288366918e2cf2cc55965d248]: Word in reg. 14(1)(b) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(3)(b)

[^key-c317ea917fffd88fca0496a928f1c345]: Words in reg. 14(4) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(5)

[^key-b1bf9fff96165e79907e734c68797eda]: Reg. 14(4A) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(6)

[^key-87556bad6fc8ccf93750c77b2b7ebf8e]: Words in reg. 14(5) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 9(7)

[^key-f6727a5afd1a8d9fa8230f6cb3ac590d]: Sch. 7 Pt. 8 inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 14

[^key-f9aaf2daa1bbffa0d9608c036516889e]: Sch. 8 para. 3(aa) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 16

[^key-e7f655c78a36c212e426ec0b8b9b7749]: Sch. 8 para. 12(3)(ca) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 17(a)(i)

[^key-e3a4ab0ea9a12b4b160829df7f658da9]: Words in Sch. 8 para. 12(3)(d) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 17(a)(ii)

[^key-3490aa015e82eba0784e6d06ee8301e3]: Sch. 8 paras. 19A-19G inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 17(b)

[^key-3078fb4477c67ebfc559c37d86bc9f44]: Sch. 8 para. 35A inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 18

[^key-eab1a90b28a00d887f3d1e91ca8dea82]: Words in Sch. 8 para. 44(1) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 19

[^key-3880848768f6ba12e6b320fd8f82012c]: Reg. 10(1) applied (with modifications) (1.4.2019) by Companies Act 2006 (c. 46), s. 416 (as modified by S.I. 2008/1911, reg. 12B (as inserted by S.I. 2018/1155, regs. 2, 10))

[^key-242ca5a3c5414f2758ef4e3bad74b719]: Words in reg. 10(2) substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 4(a)

[^key-37a049c22dce7191553ac4a517d5f2ea]: Words in reg. 10(2) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 4(b)

[^key-526edc2c516ae58af15b00ead4cfe0a7]: Word in reg. 14(1)(a)(i) omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 5(2)(a)

[^key-0031f8c95a4728de042d743967062031]: Reg. 14(1)(a)(iii) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 5(2)(b)

[^key-47b350ee72ae91eb5289ce67c2a93198]: Reg. 14(4B) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 5(3)

[^key-3bb5f3d47e0d6a5536095c0b7d96c4ab]: Words in Sch. 7 para. 15(1) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(3)(a)

[^key-118ad1841206bffffb4e572c1b5601c0]: Sch. 7 para. 15(1A)(1B) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(3)(b)

[^key-1a406d702bf8fabce21d97b1f1d8f550]: Sch. 7 para. 15(3A)-(3D) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(3)(c)

[^key-18b1de474ea8b3a2214f30b663b55786]: Words in Sch. 7 para. 15(4) substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(3)(d)

[^key-60fced41a17c92a7e5a5b44a6b9c274c]: Sch. 7 para. 15(5) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(3)(e)

[^key-b4ece0cbf6867d051381a015a677daa6]: Words in Sch. 7 Pt. 7 heading inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(2)

[^key-13393690987b1de3b04f170b1e3dd651]: Sch. 7 para. 15A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(4)

[^key-8ec5f8822393b864838c835cd4a5ede5]: Words in Sch. 7 para. 16 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(5)

[^key-d16587d4e0e61c05155823f5d3183b0e]: Word in Sch. 7 para. 17 omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(6)

[^key-efe611327abb359a92bdf76b42ae4343]: Sch. 7 para. 18A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(7)

[^key-14f3350c3e4f2c28849d5db01a22a0e0]: Word in Sch. 7 para. 19 omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(8)(a)

[^key-bf26c23ea1a7cfac0dd46f1d450bbab5]: Words in Sch. 7 para. 19 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(8)(b)

[^key-6e78bd51684758ec7cb8999c1d497e88]: Sch. 7 para. 19A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(9)

[^key-65b44b3aaccfcd4060738e4155541d10]: Words in Sch. 7 para. 20 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(10)

[^key-ffa50f8da3ee6c7ee7686c0a6de619a3]: Sch. 7 Pt. 7A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 7

[^key-09008b4aa6e5273c0282db7d04cd89ed]: Sch. 7 Pt. 7A applied (with modifications) (1.4.2019) by Companies Act 2006 (c. 46), s. 416 (as modified by S.I. 2008/1911, reg. 12B (as inserted by S.I. 2018/1155, regs. 2, 10))

[^key-785c3f74ec162665acaf399bf11a0b8b]: Sch. 8 para. 2(8) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 31(3) (with reg. 2)

[^key-f48fd15a387ea2add119209b5b9fffc5]: Sch. 8 para. 5(1) Table substituted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 31(4) (with reg. 2)

[^key-8fde3f48b446ee0f15722806e022b816]: Sch. 8 para. 19 heading substituted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 31(8)(a) (with reg. 2)

[^key-8a6f885f7745338697b5c0bd04d222f2]: Reg. 14(3) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 3; 2020 c. 1, Sch. 5 para. 1(1)

[^key-469c1edf3207837e9dcbfffba7c5141d]: Words in Sch. 1 para. 36(4) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(2)(a) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-995e0f49804926f23dfddf562de0c9cc]: Words in Sch. 1 para. 72(5) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(2)(b) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a88239ed3ed6ca36b578a65d5bad9cbb]: Words in Sch. 2 para. 44(4) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(3)(a) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0e1fd428a273fdefe92d7babe17bd606]: Words in Sch. 2 para. 92(5) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(3)(b) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-cd3aa4bfb4a24ec04315b3f92cd49f2c]: Words in Sch. 3 para. 30(4) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(4)(a) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-9e0cc475b8e1b6a96c2a4f37e9cb41bd]: Words in Sch. 3 para. 52(3) inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 4(a)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-8453d8d5543d77d57b8b07b4bd804aeb]: Words in Sch. 3 para. 52(3) omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 4(a)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-96585262d906a932a826db653102a37d]: Sch. 3 para. 87(1)(a) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 4(b)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f404542d08ef7f048b8f844163ac1b61]: Sch. 3 para. 87(1)(b) omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 4(b)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dee7fd43e7a2b5174ff51c06fefa2ce9]: Words in Sch. 3 para. 90(5) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 57(4)(b) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)