[414B Strategic report: small companies exemption]
[414B Strategic report: small companies exemption]
Companies Act 2006 | Legislation

[A company is entitled to [the] small companies exemption in relation to the strategic 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.]