Section 443A(1)

The directors of a company that qualifies as a micro-entity in relation to a financial year, or that would do so but for being or having been a member of an ineligible group— must deliver to the registrar a copy of the company’s annual accounts, and may also deliver to the registrar a copy of the directors’ report.

← 443A · All articles · 2 →

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