In section 475 of the Companies Act 2006 (requirement for audited accounts), for subsection (2) substitute—
“(2)A company is not entitled to any such exemption unless its balance sheet contains a statement by the directors—
(a)identifying the exemption in question, and
(b)confirming that the company qualifies for the exemption.”
Commencement Information
I1S. 57 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)