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The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 2000
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Additional disclosures in notes to accounts
7.—(1) Schedule 8A (form and content of abbreviated accounts of small companies delivered to registrar)(1) is amended as follows.
(2) After paragraph 9 insert—
“Dormant companies acting as agents
9A. 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 8A was inserted by regulation 2(3) of, and Schedule 2 to, S.I. 1997/220.
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