A number of statutory instruments have been published in readiness for the implementation of the next wave of Companies Act 2006 provisions:
Coming into force on 6 April 2008:
- The Companies Act 2006 (Consequential Amendments etc) Order 2008 (this is still a draft SI). This SI makes consequential amendments to the Companies Act 1985 and other legislation to ensure that cross references to the new provisions of the 2006 Act are substituted for the references to the repealed provisions of the 1985 Act.
- The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (SI 2008 No 409)
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (SI 2008 No 410)
- The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (SI 2008 no 393)
- The Companies (Revision of Defective Accounts and Reports) Regulations 2008 (SI 2008 No 373)
- The Companies (Summary Financial Statement) Regulations 2008 (SI 2008 No 374)
- The Companies (Fees for Inspection and Copying of Company Records) (No.2) Regulations 2007 (SI 2007 No 3535). This SI prescribes the fee for inspecting the register of debenture holders.
- The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 (SI 2008 No 497)
- The Statutory Auditors (Delegation of Functions etc) Order 2008 (SI 2008 No 496)
Coming into force on 1 October 2008:
- The Companies (Trading Disclosures) Regulations 2008 (SI 2008 No 495)
