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The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 393
- PART 2
- Regulation 7
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Companies entitled to take advantage of provisions applying to medium-sized companies
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7. In section 467 of the 2006 Act (companies excluded from being treated as medium-sized)(1) after subsection (3) insert—
“(4) This section does not prevent a company from taking advantage of section 417(7) (business review: non-financial information) by reason only of its having been a member of an ineligible group at any time within the financial year in question.”.
(1)
Section 467 was amended by regulation 3(3) of S.I.2007/2932.
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