[(1) A company is entitled to small companies exemption in relation to the directors' report for a financial year if—
(a) it is entitled to prepare accounts for the year in accordance with the small companies regime, or
(b) it would be so entitled but for being or having been a member of an ineligible group.
(2) The exemption is relevant to—
section 416(3) (contents of report: statement of amount recommended by way of dividend), [and]
. . .
sections 444 to 446 (filing obligations of different descriptions of company).]
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