Version Superseded: 01/04/2019
Point in time view as at 06/04/2018. This version of this provision has been superseded.
Companies Act 2006, Section
415A
is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A company is entitled to small companies exemption in relation to the directors' 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.
(2)The exemption is relevant to—
section 416(3) (contents of report: statement of amount recommended by way of dividend),[F2and]
F3 ...
sections 444 to 446 (filing obligations of different descriptions of company).]
Textual Amendments
F1S. 415A inserted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(2)
F2Word in s. 415A(2) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3)4(a)
F3Words in s. 415A(2) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3)4(b)
Modifications etc. (not altering text)
C1Ss. 415-416 applied (with modifications) by S.I. 2009/2436, Sch 1 para. 10 (as amended (with application in accordance with reg. 1(3) of the amending S.I.) by The Unregistered Companies (Amendment) Regulations 2013 (S.I. 2013/1972), regs. 1(2), 2(2)(a))
C2Ss. 380-416 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)
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