# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 1: The Companies Act 2006


In the Companies Act 2006, for section 384B(1)(d) (companies excluded from being treated as micro entities) substitute—
“(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,”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.