Where a company qualifies as a small company in accordance with section 280A or 280B, as may be appropriate, then, as provided in this Part, different rules may be applied (in this Act referred to as the 'small companies regime') to the company in respect of financial statements and reports for a financial year in relation to which that company so qualifies as a small company.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 9 June 2017 - onwards
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