[479B Companies excluded from the subsidiary companies audit exemption]
[479B Companies excluded from the subsidiary companies audit exemption]
Companies Act 2006 | Legislation

[A company is not entitled to the exemption conferred by section 479A (subsidiary companies) if it was at any time within the financial year in question—

[(a)     a traded company as defined in section 474(1),]

(b)     a company that—

(i)     is an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company, . . .

(ii)     carries on insurance market activity, or

[(iii)     is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or]

(c)     a special register body as

512 . . .
517 . . .

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