# The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, Regulation 7: Amendment of Chapter 5 of Part 15 (accounts and reports: directors’ report)


After subsection (1) of section 415 (duty to prepare directors’ report) insert—
“(1A) Subsection (1) does not apply if the company qualifies as a micro-entity (see sections 384A and 384B).”

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111130230/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.