(1) The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—
section 444 (filing obligations of companies subject to small companies regime),
[section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report),]
section 445 (filing obligations of medium-sized companies),
section 446 (filing obligations of unquoted companies), or
section 447 (filing obligations of quoted companies).
[(2) This is subject to—
section 448 (unlimited companies exempt from filing obligations), and
section 448A (dormant subsidiaries exempt from filing obligations).]
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