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Companies Act 2006
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Valid from 06/04/2008
384Companies excluded from the small companies regimeU.K.
This section has no associated Explanatory Notes
(1)The small companies regime does not apply to a company that is, or was at any time within the financial year to which the accounts relate—
(a)a public company,
(b)a company that—
(i)is an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company, or
(ii)carries on insurance market activity, or
(c)a member of an ineligible group.
(2)A group is ineligible if any of its members is—
(a)a public company,
(b)a body corporate (other than a company) whose shares are admitted to trading on a regulated market in an EEA State,
(c)a person (other than a small company) who has permission under Part 4 of the Financial Services and Markets Act 2000 (c. 8) to carry on a regulated activity,
(d)a small company that is an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company, or
(e)a person who carries on insurance market activity.
(3)A company is a small company for the purposes of subsection (2) if it qualified as small in relation to its last financial year ending on or before the end of the financial year to which the accounts relate.
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