Regulation 2 Modification of Article 257A

(1)

Article 257A (exemptions from audit for certain categories of small company)^f1 is modified as follows.

(2)

In paragraph (3b) and (3A)(b), for “£350,000” substitute “£1 million”.

(3)

In paragraph (6A), for “Article 258(1)”, substitute “Article 257AA(1)”.

Annotations

f1: Article 257A was inserted into the 1986 Order by regulation 2 of S.R. 1995 No. 128, and amended by regulation 2 of S.R. 1997 No. 500