# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 71: Dormant companies acting as agents


Where the directors of a company take advantage of the exemption conferred by section 480 of the 2006 Act (dormant companies: exemption from audit), and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/1/paragraph/71 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.