Regulation 5 Additional disclosures in notes to accounts

Schedule 4 (form and content of company accounts)^f1 is amended as follows.

After paragraph 58 insert—

“Dormant companies acting as agents

58A

Where the directors of a company take advantage of the exemption conferred by Article 257AA, and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.”.