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Companies Act 2006

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Changes over time for: Section 481

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Changes to legislation:

Companies Act 2006, Section 481 is up to date with all changes known to be in force on or before 08 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. Help about Changes to Legislation

481Companies excluded from dormant companies exemptionU.K.
This section has no associated Explanatory Notes

A company is not entitled to the exemption conferred by section 480 (dormant companies) if it was at any time within the financial year in question a company that—

[F1(za)is a traded company as defined in section 474(1),]

(a)is an authorised insurance company, a banking company, an e-money issuer, [F2a MiFID investment firm] or a UCITS management company, or

(b)carries on insurance market activity.

Textual Amendments

F1S. 481(za) 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), 10(4) (with reg. 3)

Modifications etc. (not altering text)

C2Ss. 475-481 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 11 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

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