{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-1/paragraph-1.json",
  "legislation": "ukdsi/2018/9780111174036",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "The Companies Act 2006",
  "text": "In the Companies Act 2006, for section 384B(1)(d) (companies excluded from being treated as micro entities) substitute—\n“(d) a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 46."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 384B was inserted by S.I. 2013/3008."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 176, 27.6.2013, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 176, 27.6.2013, p.338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-30T15:03:34.959698+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}