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Chapter 1 of Part 15 (accounts and reports: introduction)
This section has no associated Explanatory Memorandum
9.—(1) In section 382(3) (companies qualifying as small: general)(), in the second column of the table—
(a)for “Not more than £10.2 million” substitute “Not more than £15 million”;
(b)for “Not more than £5.1 million” substitute “Not more than £7.5 million”.
(2) In section 383(4) (companies qualifying as small: parent companies)(), in the second column of the table—
(a)for “Not more than £10.2 million net (or £12.2 million gross)” substitute “Not more than £15 million net (or £18 million gross)”;
(b)for “Not more than £5.1 million net (or £6.1 million gross)” substitute “Not more than £7.5 million net (or £9 million gross)”.
(3) In section 384A(4) (companies qualifying as micro-entities)(), in the second column of the table—
(a)for “Not more than £632,000” substitute “Not more than £1 million”;
(b)for “Not more than £316,000” substitute “Not more than £500,000”.
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