Section 384(1)

The small companies regime does not apply to a company that ... was at any time within the financial year to which the accounts relate— a public company, a company that— is an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company, or carries on insurance market activity, or is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021 (interpretation of Part 1), or a member of an ineligible group.

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Source: legislation.gov.uk · retrieved 2026-09-04