(1) The micro-entity provisions do not apply in relation to a company's accounts for a particular financial year if the company at any time within that year -
(a) was a company excluded from the small companies regime by virtue of section 384,
(b) would have been an investment undertaking as defined in Article 2(14) of Directive 2013/34/EU [OJ No L 182, 29.6.13, p 19.] of 26 June 2013 on the annual financial statements etc. of certain types of undertakings were the United Kingdom a member State,
(c) would have been a financial holding undertaking as defined in Article 2(15) of that Directive were the United Kingdom a member State,
(d) a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council [OJ L 176, 27.6.2013, p. 1.], which is a CRR firm within the meaning of Article 4(1)(2A) of that Regulation,
(e) would have been an insurance undertaking as defined in Article 2(1) of Council Directive 91/674/EEC
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