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Part 15U.K.Accounts and reports

Modifications etc. (not altering text)

C2Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C3Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

[F1 CHAPTER   4A U.K.STRATEGIC REPORT

Textual Amendments

F1Pt. 15 Ch. 4A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regs. 1(2)(3),3

414BStrategic report: small companies exemptionU.K.

A company is entitled to [F2the] small companies exemption in relation to the strategic report for a financial year if—

(a)it is entitled to prepare accounts for the year in accordance with the small companies regime, or

(b)it would be so entitled but for being or having been a member of an ineligible group.]

Textual Amendments

F2Word in s. 414B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 6 (with reg. 3)