# The Accounts and Reports (Amendment) (EU Exit) Regulations 2019, Paragraph 1: The Companies Act 2006

Extent: E+W+S+N.I.

In the Companies Act 2006 , for section 384B(1)(d) (companies excluded from being treated as micro entities) substitute—
“(d) a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council , other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms ,”.

---
Source: https://www.legislation.gov.uk/uksi/2019/145/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.