[384B Companies excluded from being treated as micro-entities]
Companies Act 2006 | Legislation

[384B  Companies excluded from being treated as micro-entities]

[(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 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)

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