(1) This section applies to regulations under the following provisions of this Part—
section 396 (Companies Act individual accounts),
section 404 (Companies Act group accounts),
section 409 (information about related undertakings),
section 412 (information about directors' benefits: remuneration, pensions and compensation for loss of office),
section 416 (contents of directors' report: general),
section 421 (contents of directors' remuneration report),
section 444 (filing obligations of companies subject to small companies regime),
section 445 (filing obligations of medium-sized companies),
section 468 (general power to make further provision about accounts and reports).
(2) Any such regulations may make consequential amendments or repeals in other provisions of this Act, or in other enactments.
(3) Regulations that—
(a) restrict the classes of company which have the benefit of any exemption, exception or special provision,
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