[448A Dormant subsidiaries exempt from obligation to file accounts]
Companies Act 2006 | Legislation

[448A  Dormant subsidiaries exempt from obligation to file accounts]

[(1)     The directors of a company are not required to deliver a copy of the company's individual accounts to the registrar in respect of a financial year if—

(a)     the company is a subsidiary undertaking,

(b)     it has been dormant throughout the whole of that year, and

(c)     its parent undertaking is established under the law of [any part of the United Kingdom].

(2)     Exemption is conditional upon compliance with all of the following conditions—

(a)     all members of the company must agree to the exemption in respect of the financial year in

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