Regulation 7 Companies entitled to take advantage of provisions applying to medium-sized companies

In section 467 of the 2006 Act (companies excluded from being treated as medium-sized)^f1 after subsection (3) insert—

“(4)

This section does not prevent a company from taking advantage of section 417(7) (business review: non-financial information) by reason only of its having been a member of an ineligible group at any time within the financial year in question.”.