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The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Audit Exemption) (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 16
- Regulation 5
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Cases where exemption from audit not available
5.—(1) Section 249B of the 1985 Act (cases where exemption from audit not available)(1) is amended as follows.
(2) In subsection (1C)(b), for “not more than £1 million net (or £1.2 million gross)” substitute “not more than £5.6 million net (or £6.72 million gross)”.
(3) In subsection (1C)(c), for “not more than £1.4 million net (or £1.68 million gross)” substitute “not more than £2.8 million net (or £3.36 million gross)”.
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