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Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 [SI 2008 No. 393]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Small and medium-sized companies and groups (regs. 3-7)Regulation 3 Conditions for company or group to qualify as smallRegulation 4 Conditions for company or group to qualify as medium-sizedRegulation 5 Conditions for small companies exemption from auditRegulation 6 Small companies exemption in relation to directors' reportRegulation 7 Companies entitled to take advantage of provisions applying to medium-sized companiesPart 3 Off-balance sheet arrangements (reg. 8)Regulation 8 Information about off-balance sheet arrangementsPart 4 Minor amendments (regs. 9-13)Regulation 9 Individual accounts: applicable accounting frameworkRegulation 10 Individual profit and loss account where group accounts preparedRegulation 11 Information about employee numbers and costs: group accountsRegulation 12 Requirement to deliver auditor's report on accounts and reportsRegulation 13 Unlimited companies exemption from obligation to file accountsSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: No known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 7 Companies entitled to take advantage of provisions applying to medium-sized companies

In section 467 of the 2006 Act (companies excluded from being treated as medium-sized) [Section 467 was amended by regulation 3(3) of S.I.2007/2932.] after subsection (3) insert -

"(4) This section does not prevent a company from taking advantage of section 417(7) (business review: non-financial information) by reason only of its having been a member of an ineligible group at any time within the financial year in question.".

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