Chapter IIU.K.Exemptions, Exceptions and Special Provisions
Small and medium-sized companies and groupsE+W+S
246 Special provisions for small companiesE+W+S
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246A Special provisions for medium-sized companiesE+W+S
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247 Qualification of company as small or medium-sized.E+W+S
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247A Cases in which special provisions do not applyE+W+S
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247B Special auditors’ reportE+W+S
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248 Exemption for small and medium-sized groups.E+W+S
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248A Group accounts prepared by small companyE+W+S
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249 Qualification of group as small or medium-sized.E+W+S
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[ Exemptions from audit for certain categories of small company]U.K.
249A Exemptions from auditE+W+S
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249AA Dormant companiesE+W+S
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249B Cases where exemptions not availableE+W+S
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249C The report required for the purposes of section 249A(2).E+W+S
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249D The reporting accountantU.K.
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249E Effect of exemptionsE+W+S
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Dormant companiesE+W+S
250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
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Listed public companiesE+W+S
251[Summary financial statement]E+W+S
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Private companiesE+W+S
252 Election to dispense with laying of accounts and reports before general meeting.E+W+S
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253 Right of shareholder to require laying of accounts.E+W+S
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Unlimited companiesE+W+S
254 Exemption from requirement to deliver accounts and reports.E+W+S
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Banking and insurance companies and groupsE+W+S
255 Special provisions for banking and insurance companies.E+W+S
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255A Special provisions for banking and insurance groups.E+W+S
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255B Modification of disclosure requirements in relation to banking company or group.E+W+S
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255C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
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255D Power to apply provisions to banking partnerships.E+W+S
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Welsh private companiesE+W+S
255E Delivery of accounting documents in Welsh only.E+W+S
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