# The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001, Article 51: Limitations on exemptions for small and medium-sized companies in relation to accounts etc.

Extent: E+W+S+N.I.

(1) Article 255A of the 1986 Order (limitations on exemptions for small and medium-sized companies in relation to accounts etc.) is amended as follows.
(2) In paragraph (1), for sub-paragraph (a) substitute—
“(a) the company is, or was at any time within the financial year to which the accounts relate—
(i) a public company,
(ii) a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities, or
(iii) a person who carries on insurance market activity;”.
(3) In paragraph (2), for sub-paragraphs (b) to (d) substitute—
“(b) a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity, or
(c) a person who carries on insurance market activity.”.

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Source: https://www.legislation.gov.uk/uksi/2001/3649/article/51 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-and-repeals-order-2001/article-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.