367. Scheme Of This Part
Past version: effective from 29/04/2020 - 28/04/2020
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(1) The requirements of this Part as to accounts and reports apply in relation to each financial year of a company.
(2) In certain respects different provisions apply to different kinds of company.
(3) The main distinction for this purpose is between companies subject to the small companies regime (see section 368 (companies subject to the small companies regime)) and companies that are not subject to that regime.
(4) In this Part, where provisions do not apply to all kinds of company–
(a) provisions applying to companies subject to the small companies regime appear before the provisions applying to other companies, and
(b) provisions applying to private companies appear before the provisions applying to public companies.
(5) Restricted scope companies shall be subject only to the following Chapters of this Part:
(a) Chapter 2 (Accounting records),
(b) Chapter 3 (A company’s financial year),
(c) Chapter 4 (Annual accounts),
(d) Chapter 6 (Publication of accounts and reports),
(e) Chapter 8 (Filing of accounts and reports), to the extent required under section 415(3) (duty to file reports and accounts with the Registrar),
(f) Chapter 9 (Revision of defective accounts and reports), and
(g) Chapter 11 (Supplementary provisions).