# Companies Act 2006, Section 381: Companies subject to the small companies regime

Extent: E+W+S+N.I.

The small companies regime . . . applies to a company for a financial year in relation to which the company—
(a) qualifies as small (see sections 382 and 383), and
(b) is not excluded from the regime (see section 384).

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/381 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-381
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.