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Changes over time for: Section 482


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/11/2009
Status:
Point in time view as at 06/04/2008. This version of this provision has been superseded.

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Changes to legislation:
Companies Act 2006, Section 482 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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482Non-profit-making companies subject to public sector auditU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The requirements of this Part as to audit of accounts do not apply to a company for a financial year if it is non-profit-making and its accounts—
(a)are subject to audit—
(i)by the Comptroller and Auditor General by virtue of an order under section 25(6) of the Government Resources and Accounts Act 2000 (c. 20), or
(ii)by the Auditor General for Wales by virtue of section 96, or an order under section 144, of the Government of Wales Act 1998 (c. 38);
(b)are accounts—
(i)in relation to which section 21 of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (audit of accounts: Auditor General for Scotland) applies, or
(ii)that are subject to audit by the Auditor General for Scotland by virtue of an order under section 483 (Scottish public sector companies: audit by Auditor General for Scotland); or
(c)are subject to audit by the Comptroller and Auditor General for Northern Ireland by virtue of an order under Article 5(3) of the Audit and Accountability (Northern Ireland) Order 2003 (S.I. 2003/418 (N.I. 5)).
(2)In the case of a company that is a parent company or a subsidiary undertaking, subsection (1) applies only if every group undertaking is non-profit-making.
(3)In this section “non-profit-making” has the same meaning as in Article 48 of the Treaty establishing the European Community.
(4)This section has effect subject to section 475(2) (balance sheet to contain statement that company entitled to exemption under this section).
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