# The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, Regulation 10: Chapter 12 of Part 15 (accounts and reports: supplementary provisions)


(1) In section 465(3) (companies qualifying as medium-sized: general), in the second column of the table—
(a) for “Not more than £36 million” substitute “Not more than £54 million”;
(b) for “Not more than £18 million” substitute “Not more than £27 million”.
(2) In section 466(4) (companies qualifying as medium-sized: parent companies), in the second column of the table—
(a) for “Not more than £36 million net (or £43.2 million gross)” substitute “Not more than £54 million net (or £64 million gross)”;
(b) for “Not more than £18 million net (or £21.6 million gross)” substitute “Not more than £27 million net (or £32 million gross)”.

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Source: https://www.legislation.gov.uk/uksi/2024/1303/regulation/10 (the official version)
Page: https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.