Paragraph 22 F1
A company is exempted under this paragraph if—
(a)
it is required to provide a corporate governance statement,
(b)
it is a community interest company within the meaning of section 26 of the Companies (Audit, Investigations and Community Enterprise) Act 2004, or
(c)
it is a charitable company within the meaning of section 193 of the Charities Act 2011.
Annotations
Textual amendments
- F1
Sch. 7 Pt. 8 inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 14