Section 62
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
In section 853H of the Companies Act 2006 (duty to deliver information about exemption from Part 21A), after subsection (2) insert— The statement under subsection (2) must specify— whether the company falls within the description specified in section 790B(1)(a) or a description specified in regulations under section 790B(1)(b), and if it falls within a description specified in regulations under section 790B(1)(b), what that description is.
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Source: legislation.gov.uk · retrieved 2026-09-04