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

384  Companies excluded from the small companies regime

(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

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