Section 480(2)

The conditions are that the company— as regards its individual accounts for the financial year in question— is entitled to prepare accounts in accordance with the small companies regime (see sections 381 to 384), or would be so entitled but for having been a public company or a member of an ineligible group, and is not required to prepare group accounts for that year.

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