Regulation 7 Additional disclosures in notes to accounts

Schedule 8A (form and content of abbreviated accounts of small companies delivered to registrar)^f1 is amended as follows.

After paragraph 9 insert—

“Dormant companies acting as agents

9A

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.”.