Part 15Accounts and reports
F1 CHAPTER 4A STRATEGIC REPORT
414BStrategic report: small companies exemption
A company is entitled to F2the small companies exemption in relation to the strategic report for a financial year if—
(a)
it is entitled to prepare accounts for the year in accordance with the small companies regime, or
(b)
it would be so entitled but for being or having been a member of an ineligible group.