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The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 189
- Regulation 10
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Amendment of section 249B
10.—(1) Section 249B of the 1985 Act (cases where exemptions from audit not available)(1) is amended as follows.
(2) In subsection (1), at the beginning insert “Subject to subsection (1A),”.
(3) Insert the following subsection after subsection (1)—
“(1A) A company which, apart from this subsection, would fall within subsection (1)(f) by virtue of its being a subsidiary undertaking for any period within a financial year shall not be treated as so falling if it is dormant (within the meaning of section 250) throughout that period.”
(4) In subsection (4), at the beginning of each of paragraphs (a) to (c) insert “to the effect”.
(5) In subsection (5), for the words from “immediately above the signature” to the end substitute “above the signature required by section 233”.
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