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Section 57

ECCTA 2023

In section 475 of the Companies Act 2006 (requirement for audited accounts), for subsection (2) substitute— A company is not entitled to any such exemption unless its balance sheet contains a statement by the directors— identifying the exemption in question, and confirming that the company qualifies for the exemption.

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