PART IV SMALL AND MEDIUM-SIZED COMPANIES

12 Special provisions for small companies
In Article 254(3)(b) of the 1986 Order (special provisions for small companies), before sub-paragraph (i) insert—

“(ai) Article 239A (disclosure required in notes to annual accounts: particulars of staff);”

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Article 254 was substituted by regulation 2(1) of S.R. 1997 No. 436, amended by regulation 6(1) of S.R. 1997 No. 545, regulation 8(1) of S.R. 2001 No. 153, regulations 3 and 13(2) of, and paragraph 14 of Schedule 1 to, S.R. 2004 No. 496 and regulation 4 of S.R. 2005 No. 61