The small companies regime . . . applies to a company for a financial year in relation to which the company—
qualifies as small (see sections 382 and 383), and
is not excluded from the regime (see section 384).
Section 381: Companies subject to the small companies regime
Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 15: Accounts and reports — Chapter 1: Introduction
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