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

[(1)     The micro-entity provisions do not apply in relation to a company's accounts for a particular financial year if the company was at any time within that year—

(a)     [was] a company excluded from the small companies regime by virtue of section 384,

. . .
398 . . .
. . .
449 . . .
450 . . .

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