Regulation 2 Modification of section 249A

(1)

Section 249A (exemptions from audit for certain categories of small company)^f1 is modified as follows.

(2)

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

(3)

In subsection (6A), for “section 250(1)”, substitute “section 249AA(1)”.

Annotations

f1: Section 249A was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 2 of S.I 1997/936.