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The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 1011
- PART 2
- Regulation 6
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Cases in which special provisions for small and medium-sized companies do not apply
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6. In section 247A of the 1985 Act (cases in which special provisions in sections 246 and 246A do not apply)(1), for subsection (1) substitute—
“(1) If a company is, or was at any time within the financial year to which the accounts relate, an ineligible company, sections 246 and 246A do not apply.
(1A) If a company does not fall within subsection (1) but is, or was at any time within the financial year to which the accounts relate, a member of an ineligible group—
(a)section 246(4) and (5)(b) and section 246A(2A) (provisions relating to directors' report) apply;
(b)the other provisions of sections 246 and 246A do not apply.
(1B) A company is ineligible if—
(a)it is a public company,
(b)it has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities, or
(c)it carries on an insurance market activity.”
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