# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 22


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.

---
Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/7/paragraph/22 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.