OpenLegislation

Paragraph 3

Original text. Later amendments are not shown.

Paragraph 2 above does not apply to a body mentioned in regulation 15A(2)(b), (c) or (d) where, before the beginning of a period to which the accounts relate, the body estimates that the amount mentioned in sub-paragraph (2)(a) of that paragraph in respect of a specified activity will, during that period, be less than £100,000.”