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The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 2000
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Additional disclosures in notes to accounts
6.—(1) Schedule 8 (form and content of accounts prepared by small companies)(1) is amended as follows.
(2) After paragraph 51 insert—
“Dormant companies acting as agents
51A. Where the directors of a company take advantage of the exemption conferred by section 249AA, and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.”
(1)
Schedule 8 was substituted by regulation 2(3) of, and Schedule 2 to, S.I. 1997/220.
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