Related Commentary  

414B  A company is entitled to the 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.


In s. 414B the word “the” inserted before the words “small companies exemption” by SI 2015/980 reg. 6, with effect (under SI 2015/980, reg. 2):

2(1)  “These Regulations come into force on 6th April 2015.

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