481 Companies excluded from dormant companies exemption
481 Companies excluded from dormant companies exemption
Companies Act 2006 | Legislation

A company is not entitled to the exemption conferred by section 480 (dormant companies) if it was at any time within the financial year in question a company that—

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

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

(b)     carries on insurance market activity.

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