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The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 393
- PART 2
- Regulation 3
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Conditions for company or group to qualify as small
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3.—(1) In the table in section 382(3) of the 2006 Act (conditions to be met by company to qualify as small)—
(a)in item 1 (turnover) for “Not more than £5.6 million” substitute “Not more than £6.5 million”, and
(b)in item 2 (balance sheet total) for “Not more than £2.8 million” substitute “Not more than £3.26 million”.
(2) In the table in section 383(4) of the 2006 Act (conditions to be met by group for parent company to qualify as small)—
(a)in item 1 (aggregate turnover) for “Not more than £5.6 million net (or £6.72 million gross)” substitute “Not more than £6.5 million net (or £7.8 million gross)”, and
(b)in item 2 (aggregate balance sheet total) for “Not more than £2.8 million net (or £3.36 million gross)” substitute “Not more than £3.26 million net (or £3.9 million gross)”.
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