384 Companies excluded from the small companies regime
384 Companies excluded from the small companies regime
Companies Act 2006 | Legislation

(1)     The small companies regime does not apply to a company that . . . was at any time within the financial year to which the accounts relate—

(a)     a public company,

(b)     a company that—

(i)     is an authorised insurance company, a banking company, an e-money issuer, [a MiFID investment firm] or a UCITS management company, . . .

(ii)     carries on insurance market activity, or

[(iii)     is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or]

(c)     a member of an ineligible group.

(2)     A group is ineligible

398 . . .
410 . . .
427 . . .
428 . . .
429 . . .
449 . . .
450 . . .

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