(1) . . .
(2) If at the end of a financial year [a company] is a parent company the directors, as well as preparing individual accounts for the year, must prepare group accounts for the year unless the company is exempt from that requirement.
[(2A) A company is exempt from the requirement to prepare group accounts if—
(a) at the end of the financial year, the company—
(i) is subject to the small companies regime, or
(ii) would be subject to the small companies regime but for being a public company, and
(b) is not a member of a group which, at any
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