PART 2 SMALL AND MEDIUM-SIZED COMPANIES AND GROUPS

7 Companies entitled to take advantage of provisions applying to medium-sized companies
In section 467 of the 2006 Act (companies excluded from being treated as medium-sized) after subsection (3) insert—

“4 This section does not prevent a company from taking advantage of section 417(7) (business review: non-financial information) by reason only of its having been a member of an ineligible group at any time within the financial year in question.”

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Section 467 was amended by regulation 3(3) of S.I.2007/2932.