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Statutory Instruments

2005 No. 697

COMPANIES

The Accounting Standards (Prescribed Body) Regulations 2005

Made

11th March 2005

Coming into force

6th April 2005

The Secretary of State, in exercise of the powers conferred upon her by section 256(1) and (4) of the Companies Act 1985( 1 ), hereby makes the following Regulations:

Citation and Commencement

1. These Regulations may be cited as the Accounting Standards (Prescribed Body) Regulations 2005 and shall come into force on 6th April 2005.

Prescribed Body

2. The body known as the Accounting Standards Board established under the articles of association of The Accounting Standards Board Limited( 2 ) is hereby prescribed for the purposes of section 256(1) of the Companies Act 1985.

Revocation

3.The Accounting Standards (Prescribed Body) Regulations 1990( 3 ) are hereby revoked.

Transitional Provision

4. Statements of standard accounting practice which have been issued and not withdrawn by The Accounting Standards Board Limited for the purposes of section 256(1) of the Companies Act 1985 immediately before 6th April 2005 shall be treated on and after that date as statements of standard accounting practice issued by the Accounting Standards Board for the purposes of that section.

Jacqui Smith

Minister for Industry and the Regions, Deputy Minister for Women and Equality

Department of Trade and Industry

11th March 2005

( 1 )

1985 c. 6 ; section 256 was substituted by sections 1 and 19 of the Companies Act 1989 (c. 40) .

( 2 )

Registered number 02526824.

( 3 )

S.I. 1990/1667 .

1. Citation and Commencement

2. Prescribed Body

3. Revocation

4. Transitional Provision

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Accounting Standards (Prescribed Body) Regulations 2005 (2005/697)

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