- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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51.—(1) Article 255A of the 1986 Order (limitations on exemptions for small and medium-sized companies in relation to accounts etc.)(1) is amended as follows.
(2) In paragraph (1), for sub-paragraph (a) substitute—
“(a)the company is, or was at any time within the financial year to which the accounts relate—
(i)a public company,
(ii)a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities, or
(iii)a person who carries on insurance market activity;”.
(3) In paragraph (2), for sub-paragraphs (b) to (d) substitute—
“(b)a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity, or
(c)a person who carries on insurance market activity.”.
Article 255A was inserted by SR (N.I.) 1997/436.
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