The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012

Dormant subsidiaries: conditions for exemption from obligation to file accounts

This section has no associated Explanatory Memorandum

10.  For section 441(2) of the 2006 Act substitute—

“(2) This is subject to—

  • section 448 (unlimited companies exempt from filing obligations), and

  • section 448A (dormant subsidiaries exempt from filing obligations).”.