Companies (Amendment) Act, 1986
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Exemptions in relation to notes to accounts for small companies and medium-sized companies. |
12.—(1) The provisions of the Schedule to this Act (other than paragraphs 24, 26, 27, 33, 34 and 44) in relation to the information required to be given by way of a note to the accounts of a company shall not apply to the accounts annexed to the annual return of a company treated as a small company pursuant to section 8 (1) of this Act. | |
(2) Paragraph 41 of the Schedule to this Act does not apply as respects such information as aforesaid to a company treated as a medium-sized company pursuant to the said section 8 (1). |