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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Application

  4. 3.Interpretation

  5. 4.Small companies: conditions for exemption from audit

  6. 5.In section 479 of the 2006 Act (availability of small...

  7. 6.Subsidiary companies: conditions for exemption from audit

  8. 7.After section 479 of the 2006 Act, insert— Exemption from...

  9. 8.Dormant subsidiaries: conditions for exemption from preparation of individual accounts

  10. 9.After section 394 of the 2006 Act, insert— Individual accounts:...

  11. 10.Dormant subsidiaries: conditions for exemption from obligation to file accounts

  12. 11.After section 448 of the 2006 Act insert— Dormant subsidiaries...

  13. 12.Individual accounts: applicable accounting framework

  14. 13.After section 395(4) insert— (4A) After a financial year in...

  15. 14.In section 395(5) omit “following a relevant change of circumstance”....

  16. 15.Group accounts: applicable accounting framework

  17. 16.After section 403(5) insert— (5A) After a financial year in...

  18. 17.In section 403(6) omit “following a relevant change of circumstance”....

  19. 18.Meaning of “annual accounts”

  20. 19.Subsidiary companies: conditions for exemption from audit, preparation and filing of accounts

  21. 20.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

  22. 21.Amendment to the Registrar of Companies and Application for Striking Off Regulations 2009

  23. 22.Amendment to the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009

  24. 23.Amendments to the Unregistered Companies Regulations 2009

  25. Signature

  26. Explanatory Note