# The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008, 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) 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.