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4. In relation to a company which qualifies as small or medium sized by virtue of section 247 of the 1985 Act(1), these regulations shall not require the information specified in regulation 5 below to be disclosed in notes to the annual accounts of the company relating to a financial year in respect of which the company is entitled to the exemptions mentioned in section 246 of the 1985 Act(2).
Section 247 of the Companies Act 1985 was inserted by section 13(1) of the Companies Act 1989.
Section 246 of the Companies Act 1985 was inserted by section 13(1) of the Companies Act 1989.
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